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)
Lower tax deduction certificate applications must be filed electronically with prescribed security, formats, and document handling standards. Application for a certificate for deduction of income-tax at lower rates or no deduction under section 197 must be made electronically in Form No. 13, either under digital signature or through electronic verification code. The designated systems authority is to prescribe procedures, formats and standards for secure capture, transmission and document uploading, 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.
Lower tax deduction certificate applications must be filed electronically with prescribed security, formats, and document handling standards.
Application for a certificate for deduction of income-tax at lower rates or no deduction under section 197 must be made electronically in Form No. 13, either under digital signature or through electronic verification code. The designated systems authority is to prescribe procedures, formats and standards for secure capture, transmission and document uploading, and to implement security, archival and retrieval policies for Form No. 13.
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