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)
Rule 18BBA - Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD (Omitted)
Income-tax Rules, 1962 Chapter IV TAX EXEMPTIONS AND RELIEFS
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Deduction claim forms and prescribed authority requirements were fixed for multiple income-tax exemption provisions before the rule was omitted. Prescribed the forms for audit reports, accountant's certificates and supporting certificates required for deductions under sections 80HHB, 80HHC, 80HHD, 80HHE and 80HHF. It also identified the prescribed authority for section 80HHD as the Director General in the Directorate General of Tourism, Government of India. The rule was later omitted, but its former operation fixed the specific report and certificate forms to be furnished for the relevant deduction claims and compliance requirements.
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.
Deduction claim forms and prescribed authority requirements were fixed for multiple income-tax exemption provisions before the rule was omitted.
Prescribed the forms for audit reports, accountant's certificates and supporting certificates required for deductions under sections 80HHB, 80HHC, 80HHD, 80HHE and 80HHF. It also identified the prescribed authority for section 80HHD as the Director General in the Directorate General of Tourism, Government of India. The rule was later omitted, but its former operation fixed the specific report and certificate forms to be furnished for the relevant deduction claims and compliance requirements.
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