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)
Securities transaction tax evidence requirements for deduction claims under section 88E were earlier prescribed in specified forms. Rule 20AB has been omitted. It earlier required evidence of payment of securities transaction tax to be furnished with the return of income for claiming deduction under section 88E. For stock exchange transactions, the evidence was to be in Form No. 10DB, and for sale of units of an equity oriented fund to a mutual fund, in Form No. 10DC, with verification in the manner indicated in those forms.
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.
Securities transaction tax evidence requirements for deduction claims under section 88E were earlier prescribed in specified forms.
Rule 20AB has been omitted. It earlier required evidence of payment of securities transaction tax to be furnished with the return of income for claiming deduction under section 88E. For stock exchange transactions, the evidence was to be in Form No. 10DB, and for sale of units of an equity oriented fund to a mutual fund, in Form No. 10DC, with verification in the manner indicated in those forms.
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