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 29A - Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.
Income-tax Rules, 1962 Chapter VI DEDUCTION OF TAX AT SOURCE
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Certificate form requirement: use Form 10H for specified tax deductions; Reserve Bank or authorised foreign exchange authority validates certificates. A mandatory certificate must accompany the return of income for the specified deductions and shall be in Form No. 10H. For the purposes of validating certificates under the identified subsections, the prescribed authority is the Reserve Bank of India or any other authority authorised under law to regulate payments and dealings in foreign exchange.
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 form requirement: use Form 10H for specified tax deductions; Reserve Bank or authorised foreign exchange authority validates certificates.
A mandatory certificate must accompany the return of income for the specified deductions and shall be in Form No. 10H. For the purposes of validating certificates under the identified subsections, the prescribed authority is the Reserve Bank of India or any other authority authorised under law to regulate payments and dealings in foreign exchange.
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