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)
Omission of tax rule removes hotel accommodation and amenities requirement under income-tax rules, altering compliance scope. Rule 18 of the Income-tax Rules, 1962, concerning accommodation and amenities to be provided by hotels, was omitted, thereby removing the specific regulatory obligations on hotels; the provision had been amended several times in the 1960s before its omission.
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Provisions expressly mentioned in the judgment/order text.
Omission of tax rule removes hotel accommodation and amenities requirement under income-tax rules, altering compliance scope.
Rule 18 of the Income-tax Rules, 1962, concerning accommodation and amenities to be provided by hotels, was omitted, thereby removing the specific regulatory obligations on hotels; the provision had been amended several times in the 1960s before its omission.
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