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)
Export markets development allowance rules: Rule 6AA omitted by amendment under Income-tax Rules, removing prescribed activities provision Prescribed activities for the Export Markets Development Allowance under the Income-tax Rules, 1962 were removed when Rule 6AA was omitted by the Thirty-second Amendment Rules, 1999, effective 19-11-1999, deleting the regulatory provision that had defined eligible activities for claiming the allowance and thereby eliminating the specific rule-based mechanism for identifying prescribed activities.
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.
Export markets development allowance rules: Rule 6AA omitted by amendment under Income-tax Rules, removing prescribed activities provision
Prescribed activities for the Export Markets Development Allowance under the Income-tax Rules, 1962 were removed when Rule 6AA was omitted by the Thirty-second Amendment Rules, 1999, effective 19-11-1999, deleting the regulatory provision that had defined eligible activities for claiming the allowance and thereby eliminating the specific rule-based mechanism for identifying prescribed activities.
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