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)
Certification authority for rehabilitated employees affects entitlement to tax exemptions by validating daily average workforce. Rule 18A provided a prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking, serving as the operative verification mechanism for entitlement to income tax exemptions under the Income tax Rules, 1962; the provision was later omitted by amendment.
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.
Certification authority for rehabilitated employees affects entitlement to tax exemptions by validating daily average workforce.
Rule 18A provided a prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking, serving as the operative verification mechanism for entitlement to income tax exemptions under the Income tax Rules, 1962; the provision was later omitted by amendment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.