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 claim documentation requires an accountant's report in prescribed Form No. 10DA for section 80JJAA compliance. Prescribes the form of the accountant's report that an assessee must furnish with the return of income when claiming deduction under section 80JJAA. The required report is to be submitted in Form No. 10DA along with the return, in accordance with the specified clause of the deduction provision. The rule is a procedural filing requirement governing the documentary support for the claim of deduction and identifies the prescribed format for compliance.
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 documentation requires an accountant's report in prescribed Form No. 10DA for section 80JJAA compliance.
Prescribes the form of the accountant's report that an assessee must furnish with the return of income when claiming deduction under section 80JJAA. The required report is to be submitted in Form No. 10DA along with the return, in accordance with the specified clause of the deduction provision. The rule is a procedural filing requirement governing the documentary support for the claim of deduction and identifies the prescribed format for compliance.
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