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)
Expenditure on residential accommodation: rule insertion and subsequent omissions altered its regulatory status under Income tax Rules. Rule 6C concerning expenditure on residential accommodation, including guest houses, under the Income tax Rules, 1962, was inserted, omitted, reinserted and ultimately omitted again by subsequent amendments; the document records this sequence of promulgation and withdrawal without detailing substantive tax treatment.
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.
Expenditure on residential accommodation: rule insertion and subsequent omissions altered its regulatory status under Income tax Rules.
Rule 6C concerning expenditure on residential accommodation, including guest houses, under the Income tax Rules, 1962, was inserted, omitted, reinserted and ultimately omitted again by subsequent amendments; the document records this sequence of promulgation and withdrawal without detailing substantive tax treatment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.