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)
Firm registration continuation requires Form No. 12, proper verification, and signatures by the persons concerned. Declaration for continuation of registration under the income-tax rules must be furnished in Form No. 12. It must be verified in the manner indicated in that form and signed by the persons concerned in accordance with the signing requirement contained in rule 22(5). The rule specifies the prescribed form, verification method, and authorised signatures for continuation of firm registration.
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.
Firm registration continuation requires Form No. 12, proper verification, and signatures by the persons concerned.
Declaration for continuation of registration under the income-tax rules must be furnished in Form No. 12. It must be verified in the manner indicated in that form and signed by the persons concerned in accordance with the signing requirement contained in rule 22(5). The rule specifies the prescribed form, verification method, and authorised signatures for continuation of firm registration.
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