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)
Definitions under income tax rules clarify the meaning of Act, authorised bank, and references to forms and schedules. Definitions under the Income-tax Rules, 1962 state that, unless the context otherwise requires, the Act means the Income-tax Act, 1961; authorised bank means a bank appointed by the Reserve Bank of India as its agent; and references to Chapter, section and Schedule mean those of the Act. References to Forms are to the forms set out in Appendix II.
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.
Definitions under income tax rules clarify the meaning of Act, authorised bank, and references to forms and schedules.
Definitions under the Income-tax Rules, 1962 state that, unless the context otherwise requires, the Act means the Income-tax Act, 1961; authorised bank means a bank appointed by the Reserve Bank of India as its agent; and references to Chapter, section and Schedule mean those of the Act. References to Forms are to the forms set out in Appendix II.
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