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 requirements for National Committee approval focus on disclosure, financial statements, project details, and restricted private benefit. Rule 11L sets out the application requirements for approval of an association or institution, or for recommendation of a project or scheme, before the National Committee for Promotion of Social and Economic Welfare under section 35AC. The application must be filed in two sets, in English or Hindi, and include the applicant's identity, registration and tax particulars, as well as audited financial statements for the latest year and the two preceding years. Separate disclosure requirements apply to associations or institutions and to projects or schemes, including constitution, activities, project details, estimated cost, beneficiaries, and an affirmation against impermissible private benefit.
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 requirements for National Committee approval focus on disclosure, financial statements, project details, and restricted private benefit.
Rule 11L sets out the application requirements for approval of an association or institution, or for recommendation of a project or scheme, before the National Committee for Promotion of Social and Economic Welfare under section 35AC. The application must be filed in two sets, in English or Hindi, and include the applicant's identity, registration and tax particulars, as well as audited financial statements for the latest year and the two preceding years. Separate disclosure requirements apply to associations or institutions and to projects or schemes, including constitution, activities, project details, estimated cost, beneficiaries, and an affirmation against impermissible private benefit.
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