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)
Rule 11MAA - Form of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC
Income-tax Rules, 1962 Part F National Committee for Promotion of Social and Economic Welfare
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Reporting requirements for eligible projects require Form 58D filing and permit later inspection or verification of submitted information. Public sector companies, local authorities, associations and institutions carrying out a notified eligible project or scheme must furnish a report in Form No. 58D to the National Committee within three months from the end of the financial year. After receipt of the report, the National Committee may inspect or verify the information furnished by the reporting entity.
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.
Reporting requirements for eligible projects require Form 58D filing and permit later inspection or verification of submitted information.
Public sector companies, local authorities, associations and institutions carrying out a notified eligible project or scheme must furnish a report in Form No. 58D to the National Committee within three months from the end of the financial year. After receipt of the report, the National Committee may inspect or verify the information furnished by the reporting entity.
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