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)
Definition of National Committee establishes the authoritative meaning for tax rules on promotion of social and economic welfare. For the purposes of this sub-part dealing with promotion of social and economic welfare under the income-tax rules, the term National Committee is defined to mean the National Committee as provided in the governing statutory provision, thereby fixing the authoritative reference for interpretation of related eligibility and compliance provisions.
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.
Definition of National Committee establishes the authoritative meaning for tax rules on promotion of social and economic welfare.
For the purposes of this sub-part dealing with promotion of social and economic welfare under the income-tax rules, the term National Committee is defined to mean the National Committee as provided in the governing statutory provision, thereby fixing the authoritative reference for interpretation of related eligibility and compliance provisions.
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