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)
Certificate of tax collected at source must be issued in Form 27D with specified identifiers and timeline requirements. Certificate of tax collected at source under section 206C(5) must be furnished in Form 27D and must specify the collectee's valid PAN, the collector's valid TAN, the relevant book identification number or challan identification number, and the receipt number of the quarterly statement furnished under rule 31AA. The certificate must be furnished to the collectee within fifteen days from the due date for furnishing the quarterly statement. A duplicate Form 27D may be issued if the original is lost and the collector certifies it as duplicate.
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.
Certificate of tax collected at source must be issued in Form 27D with specified identifiers and timeline requirements.
Certificate of tax collected at source under section 206C(5) must be furnished in Form 27D and must specify the collectee's valid PAN, the collector's valid TAN, the relevant book identification number or challan identification number, and the receipt number of the quarterly statement furnished under rule 31AA. The certificate must be furnished to the collectee within fifteen days from the due date for furnishing the quarterly statement. A duplicate Form 27D may be issued if the original is lost and the collector certifies it as duplicate.
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