Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Income-tax authority under section 133C prescribed for authorised action, limited to officers at Assistant Commissioner rank or above. Prescribes the income-tax authority competent to act under section 133C. The designated authority must be an income-tax authority not below the rank of Assistant Commissioner of Income-tax and must be authorised by the Central Board of Direct Taxes for that purpose. The rule was substituted in 2019; the earlier version had identified senior Director-level authorities as the prescribed authority, subject to Board authorisation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax authority under section 133C prescribed for authorised action, limited to officers at Assistant Commissioner rank or above.
Prescribes the income-tax authority competent to act under section 133C. The designated authority must be an income-tax authority not below the rank of Assistant Commissioner of Income-tax and must be authorised by the Central Board of Direct Taxes for that purpose. The rule was substituted in 2019; the earlier version had identified senior Director-level authorities as the prescribed authority, subject to Board authorisation.
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