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)
Electronic filing option for domestic companies under section 115BA requires Form 10-IB and prescribed verification safeguards. A domestic company exercising the option under section 115BA(4) for a relevant previous year must do so in Form No. 10-IB and furnish it electronically, either under digital signature or electronic verification code. The systems wing is to prescribe the filing procedure, the data structure and standards for the electronic verification code, and the security, archival and retrieval policies for the form.
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.
Electronic filing option for domestic companies under section 115BA requires Form 10-IB and prescribed verification safeguards.
A domestic company exercising the option under section 115BA(4) for a relevant previous year must do so in Form No. 10-IB and furnish it electronically, either under digital signature or electronic verification code. The systems wing is to prescribe the filing procedure, the data structure and standards for the electronic verification code, and the security, archival and retrieval policies for the form.
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