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 required electronically with digital signature and secure data standards. Eligible investment funds are required to furnish an annual statement each financial year in Form 3CEK, verified and submitted to the Assessing Officer with jurisdiction or who would have had jurisdiction. The statement must be filed electronically and authenticated by digital signature, and the tax administration's systems officials will specify procedures, formats and standards to ensure secure data capture, transmission, archival and retrieval and to implement related security and archival policies.
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Annual statement filing by eligible investment funds required electronically with digital signature and secure data standards.
Eligible investment funds are required to furnish an annual statement each financial year in Form 3CEK, verified and submitted to the Assessing Officer with jurisdiction or who would have had jurisdiction. The statement must be filed electronically and authenticated by digital signature, and the tax administration's systems officials will specify procedures, formats and standards to ensure secure data capture, transmission, archival and retrieval and to implement related security and archival policies.
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