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)
Audit report filing requirement under section 32AB(5) in Form 3AAA was later omitted from the rules. Rule 5AB of the Income-tax Rules, 1962, earlier required the report of audit of the accounts of an assessee to be furnished under section 32AB(5) in Form No. 3AAA. The rule was later omitted, removing this procedural filing requirement from the rules.
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Audit report filing requirement under section 32AB(5) in Form 3AAA was later omitted from the rules.
Rule 5AB of the Income-tax Rules, 1962, earlier required the report of audit of the accounts of an assessee to be furnished under section 32AB(5) in Form No. 3AAA. The rule was later omitted, removing this procedural filing requirement from the rules.
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