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)
Application for approval of agreement under section 80-O - Rule 11E has been omitted, altering procedural framework. Application processes for approval of agreements related to deductions under section 80-O were governed by the Income-tax Rules, 1962; the dedicated application provision, Rule 11E, has been omitted by amendment, removing that specific rule-based approval mechanism and leaving approval and deduction recognition to be addressed under the remaining rules and administrative procedures.
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.
Application for approval of agreement under section 80-O - Rule 11E has been omitted, altering procedural framework.
Application processes for approval of agreements related to deductions under section 80-O were governed by the Income-tax Rules, 1962; the dedicated application provision, Rule 11E, has been omitted by amendment, removing that specific rule-based approval mechanism and leaving approval and deduction recognition to be addressed under the remaining rules and administrative procedures.
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