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)
Collection of tax at source rule omitted, after earlier directing returns to the systems authority or its authorised agent. Rule 37F, which earlier specified the prescribed authority for furnishing the return referred to in rule 37E for purposes of section 206C(5A), has been omitted. The omitted provision had required the return to be furnished to the Director General of Income-tax (Systems) or to a person or agency authorised by that authority.
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.
Collection of tax at source rule omitted, after earlier directing returns to the systems authority or its authorised agent.
Rule 37F, which earlier specified the prescribed authority for furnishing the return referred to in rule 37E for purposes of section 206C(5A), has been omitted. The omitted provision had required the return to be furnished to the Director General of Income-tax (Systems) or to a person or agency authorised by that authority.
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