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)
Electronic filing for lower tax collection certificates under Form No. 13 with secure data handling standards. Rule 37G requires a buyer, licensee or lessee seeking a certificate for collection of tax at lower rates under sub-section (9) of section 206C to apply electronically in Form No. 13, either under digital signature or through electronic verification code. It also empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to prescribe procedures, formats and standards for secure capture, transmission and uploading of documents, and to implement security, archival and retrieval policies for Form No. 13.
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.
Electronic filing for lower tax collection certificates under Form No. 13 with secure data handling standards.
Rule 37G requires a buyer, licensee or lessee seeking a certificate for collection of tax at lower rates under sub-section (9) of section 206C to apply electronically in Form No. 13, either under digital signature or through electronic verification code. It also empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to prescribe procedures, formats and standards for secure capture, transmission and uploading of documents, and to implement security, archival and retrieval policies for Form No. 13.
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