Part DCASafe 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 )
Deduction under section 35CC: the rule requiring a statement of expenditure was omitted, changing compliance requirements. Rule 6AAB of the Income-tax Rules required a statement of expenditure to claim a deduction under section 35CC; Rule 6AAB was omitted by the Income-tax ... Summary
Deduction under section 35CC: the rule requiring a statement of expenditure was omitted, changing compliance requirements.
Rule 6AAB of the Income-tax Rules required a statement of expenditure to claim a deduction under section 35CC; Rule 6AAB was omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, removing that rule-based statement requirement and changing the regulatory framework for claiming the deduction.
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