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)
Section 35 approval process in Form 3CF sets filing, verification, scrutiny, deficiency, and withdrawal requirements for applicants. Approval under clause (ii) or clause (iii) of section 35(1) is sought in Form No. 3CF by a research association, university, college or other institution, filed electronically before the relevant assessment year and verified by the authorised person. The application is examined for defects, supporting documents and genuineness of activity, with deficiency removal, recommendation, grant, rejection and withdrawal procedures governed by specified timelines and by the requirement of a reasonable opportunity of being heard.
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.
Section 35 approval process in Form 3CF sets filing, verification, scrutiny, deficiency, and withdrawal requirements for applicants.
Approval under clause (ii) or clause (iii) of section 35(1) is sought in Form No. 3CF by a research association, university, college or other institution, filed electronically before the relevant assessment year and verified by the authorised person. The application is examined for defects, supporting documents and genuineness of activity, with deficiency removal, recommendation, grant, rejection and withdrawal procedures governed by specified timelines and by the requirement of a reasonable opportunity of being heard.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
