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)
Tax collected at source payment rules require timely remittance, electronic filing, and prescribed banking channels for Government and other collectors. Payment of tax collected at source under section 206C must follow prescribed time limits and modes. Government offices must credit the Central Government on the same day without a challan, or within seven days from the end of the month with a challan, while other collectors must remit within one week from the last day of the month. Government accounting officers must furnish Form 24G within the specified time, and challan-based deposits must be made to the Reserve Bank of India, State Bank of India, or an authorised bank, including by electronic remittance.
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.
Tax collected at source payment rules require timely remittance, electronic filing, and prescribed banking channels for Government and other collectors.
Payment of tax collected at source under section 206C must follow prescribed time limits and modes. Government offices must credit the Central Government on the same day without a challan, or within seven days from the end of the month with a challan, while other collectors must remit within one week from the last day of the month. Government accounting officers must furnish Form 24G within the specified time, and challan-based deposits must be made to the Reserve Bank of India, State Bank of India, or an authorised bank, including by electronic remittance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
