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)
Certificate reporting framework under section 35AC requires prescribed forms and annual disclosure for eligible project contributions. Rule 11O prescribes the forms for certificates of payment or expenditure for eligible projects or schemes notified under section 35AC. Form No. 58A applies to the certificate under clause (a) of section 35AC(2), and Form No. 58B applies to the certificate under clause (b). Issuers such as public sector companies, local authorities, associations, or institutions must furnish annual reports and statements showing project progress, contributor details, contribution amounts, approved project cost, and related disclosure requirements.
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Provisions expressly mentioned in the judgment/order text.
Certificate reporting framework under section 35AC requires prescribed forms and annual disclosure for eligible project contributions.
Rule 11O prescribes the forms for certificates of payment or expenditure for eligible projects or schemes notified under section 35AC. Form No. 58A applies to the certificate under clause (a) of section 35AC(2), and Form No. 58B applies to the certificate under clause (b). Issuers such as public sector companies, local authorities, associations, or institutions must furnish annual reports and statements showing project progress, contributor details, contribution amounts, approved project cost, and related disclosure requirements.
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