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)
Rule 26B - Statement of particulars of income under heads of income other than 'Salaries' or details of tax deducted at source or tax collected at source
Income-tax Rules, 1962 Chapter VI DEDUCTION OF TAX AT SOURCE
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Tax deduction at source computation may include non-salary income, tax credits, and house-property loss through Form 12BAA. An assessee may furnish to the person responsible for paying salary under section 192(1) a statement in Form No. 12BAA containing particulars of income other than 'Salaries', tax deducted or collected at source, and any loss under the head 'Income from house property'. The statement is used for computing tax deductible at source under section 192(1), enabling the payer to consider specified non-salary income, tax credits, and eligible house-property loss.
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 deduction at source computation may include non-salary income, tax credits, and house-property loss through Form 12BAA.
An assessee may furnish to the person responsible for paying salary under section 192(1) a statement in Form No. 12BAA containing particulars of income other than "Salaries", tax deducted or collected at source, and any loss under the head "Income from house property". The statement is used for computing tax deductible at source under section 192(1), enabling the payer to consider specified non-salary income, tax credits, and eligible house-property loss.
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