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)
Annual statement filing by eligible investment funds must be electronic, digitally signed, and secured under prescribed data standards. Eligible investment funds must furnish the annual statement required under section 9A for every financial year in Form No. 3CEK, duly verified, to the Assessing Officer having jurisdiction over the fund or who would have had jurisdiction but for section 9A. The statement is to be furnished electronically under digital signature, and the designated systems authority must specify procedures, formats, standards, and security, archival and retrieval policies for electronic transmission and storage.
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.
Annual statement filing by eligible investment funds must be electronic, digitally signed, and secured under prescribed data standards.
Eligible investment funds must furnish the annual statement required under section 9A for every financial year in Form No. 3CEK, duly verified, to the Assessing Officer having jurisdiction over the fund or who would have had jurisdiction but for section 9A. The statement is to be furnished electronically under digital signature, and the designated systems authority must specify procedures, formats, standards, and security, archival and retrieval policies for electronic transmission and storage.
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