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)
Deduction under section 10B: accountant's report must accompany the return in the prescribed form, per rule. An assessee claiming the deduction under section 10B was required to furnish an accountant's report with the return, and Rule 16E prescribed that such report be in Form No. 56G; the rule text further records that this prescription was subsequently omitted by notification, reflecting a regulatory amendment to the procedural requirement.
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Deduction under section 10B: accountant's report must accompany the return in the prescribed form, per rule.
An assessee claiming the deduction under section 10B was required to furnish an accountant's report with the return, and Rule 16E prescribed that such report be in Form No. 56G; the rule text further records that this prescription was subsequently omitted by notification, reflecting a regulatory amendment to the procedural requirement.
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