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)
Tax deduction claims require prescribed particulars in Form No. 56FF to accompany the return of income. Form No. 56FF is the prescribed form for particulars required to be furnished by an assessee along with the return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A. The rule specifies the documentary form in which the relevant particulars must accompany the return so that the deduction claim is supported in the manner required by the Income-tax Rules.
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.
Tax deduction claims require prescribed particulars in Form No. 56FF to accompany the return of income.
Form No. 56FF is the prescribed form for particulars required to be furnished by an assessee along with the return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A. The rule specifies the documentary form in which the relevant particulars must accompany the return so that the deduction claim is supported in the manner required by the Income-tax Rules.
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