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)
Certificate of no deduction of tax at source for approved charitable and exempt entities under specified conditions. Certificate of no deduction of tax at source may be sought by specified charitable, religious and approved entities on application to the Assessing Officer. The certificate can be issued only if all due returns have been furnished, the relevant institution is approved for exemption, and the officer is satisfied that issuance will not prejudice the interests of revenue. Copies of the certificate may be furnished to payers, and the certificate is valid for the specified financial year unless cancelled earlier.
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.
Certificate of no deduction of tax at source for approved charitable and exempt entities under specified conditions.
Certificate of no deduction of tax at source may be sought by specified charitable, religious and approved entities on application to the Assessing Officer. The certificate can be issued only if all due returns have been furnished, the relevant institution is approved for exemption, and the officer is satisfied that issuance will not prejudice the interests of revenue. Copies of the certificate may be furnished to payers, and the certificate is valid for the specified financial year unless cancelled earlier.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
