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)
Registration certificate placement governs how a firm's partnership document must carry the endorsement for registration purposes. The certificate of registration for a firm is to be recorded on the last instrument evidencing the partnership during the relevant previous year, or on the certified copy submitted in its place, when attached to the application for registration made under the prescribed procedure. The rule fixes the form and placement of the registration certificate and links it to the partnership document accompanying the application.
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.
Registration certificate placement governs how a firm's partnership document must carry the endorsement for registration purposes.
The certificate of registration for a firm is to be recorded on the last instrument evidencing the partnership during the relevant previous year, or on the certified copy submitted in its place, when attached to the application for registration made under the prescribed procedure. The rule fixes the form and placement of the registration certificate and links it to the partnership document accompanying the application.
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