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)
Return filing framework prescribes income-tax return forms, electronic filing modes, and exclusions for simplified return forms. Rule 12 prescribes the return forms and modes of furnishing income-tax returns for different classes of assessees, including SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4), ITR-5, ITR-6 and ITR-7. It classifies taxpayers by residential status, heads of income, presumptive business income, company status and other specified conditions, while excluding certain persons from simplified forms. The rule also provides for electronic filing, digital signature, electronic verification code, limited paper filing, electronic filing of audit reports, and system-based procedures for secure transmission and archival.
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.
Return filing framework prescribes income-tax return forms, electronic filing modes, and exclusions for simplified return forms.
Rule 12 prescribes the return forms and modes of furnishing income-tax returns for different classes of assessees, including SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4), ITR-5, ITR-6 and ITR-7. It classifies taxpayers by residential status, heads of income, presumptive business income, company status and other specified conditions, while excluding certain persons from simplified forms. The rule also provides for electronic filing, digital signature, electronic verification code, limited paper filing, electronic filing of audit reports, and system-based procedures for secure transmission and archival.
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