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)
Relief under section 89 requires furnishing particulars in Form No. 10E to the payer for processing. Government servants and employees of a company, co-operative society, local authority, university, institution, association or body entitled to relief under section 89 may furnish the particulars required in Form No. 10E to the person responsible for making payment under section 192(1). The rule prescribes the procedural mode for claiming the relief by requiring disclosure of specified particulars in the prescribed form.
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.
Relief under section 89 requires furnishing particulars in Form No. 10E to the payer for processing.
Government servants and employees of a company, co-operative society, local authority, university, institution, association or body entitled to relief under section 89 may furnish the particulars required in Form No. 10E to the person responsible for making payment under section 192(1). The rule prescribes the procedural mode for claiming the relief by requiring disclosure of specified particulars in the prescribed form.
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