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)
Venture capital income reporting requires Form No. 64 filing, accountant verification, and electronic submission under digital signature. The Venture Capital Company or Venture Capital Fund must furnish a statement of income paid or credited by 30 November of the financial year following the previous year, to the jurisdictional Chief Commissioner or Commissioner. The statement must be in Form No. 64, verified by an accountant, and furnished electronically under digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and provide security, archival, and retrieval policies.
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.
Venture capital income reporting requires Form No. 64 filing, accountant verification, and electronic submission under digital signature.
The Venture Capital Company or Venture Capital Fund must furnish a statement of income paid or credited by 30 November of the financial year following the previous year, to the jurisdictional Chief Commissioner or Commissioner. The statement must be in Form No. 64, verified by an accountant, and furnished electronically under digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and provide security, archival, and retrieval policies.
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