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)
Accountant's report form for deduction claims under section 10AA must be furnished in Form No. 56F. The prescribed accountant's report for claiming deduction under section 10AA must be furnished in Form No. 56F. The rule identifies the form required where the assessee is obliged to submit the report under the relevant statutory provision linked to the deduction claim. The provision reflects an update from its earlier reference to section 10A and now applies to the section 10AA framework.
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.
Accountant's report form for deduction claims under section 10AA must be furnished in Form No. 56F.
The prescribed accountant's report for claiming deduction under section 10AA must be furnished in Form No. 56F. The rule identifies the form required where the assessee is obliged to submit the report under the relevant statutory provision linked to the deduction claim. The provision reflects an update from its earlier reference to section 10A and now applies to the section 10AA framework.
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