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)
Computer-media tax collection returns require prescribed filing, complete information, and accompaniment by Form No. 27B. Returns relating to tax collected at source may be filed on computer media under the prescribed scheme, within the time allowed, and with all required information. The filing must also be accompanied by Form No. 27B containing the specified particulars.
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Provisions expressly mentioned in the judgment/order text.
Computer-media tax collection returns require prescribed filing, complete information, and accompaniment by Form No. 27B.
Returns relating to tax collected at source may be filed on computer media under the prescribed scheme, within the time allowed, and with all required information. The filing must also be accompanied by Form No. 27B containing the specified particulars.
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