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)
Dividend receipt without tax deduction: the rule providing shareholder statements on undeducted dividends has been omitted. Rule 28A of the Income-tax Rules, 1962 dealt with a statement by a shareholder claiming receipt of dividend without deduction of tax at source; this provision has been omitted by a subsequent amendment to the Rules, thereby removing the specific regulatory mechanism for such shareholder statements in relation to deduction at source.
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.
Dividend receipt without tax deduction: the rule providing shareholder statements on undeducted dividends has been omitted.
Rule 28A of the Income-tax Rules, 1962 dealt with a statement by a shareholder claiming receipt of dividend without deduction of tax at source; this provision has been omitted by a subsequent amendment to the Rules, thereby removing the specific regulatory mechanism for such shareholder statements in relation to deduction at source.
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