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 for deduction under section 80-O was prescribed in Form No. 10HA before Rule 29AA was omitted. Rule 29AA, which earlier prescribed the form of certificate to be filed with the return of income for claiming deduction under section 80-O, has been omitted. Before omission, the certificate referred to in the second proviso to section 80-O was required to be furnished in Form No. 10HA. The note records the insertion of the rule with effect from 1 June 1999 and its omission with effect from 29 July 2021.
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Provisions expressly mentioned in the judgment/order text.
Certificate for deduction under section 80-O was prescribed in Form No. 10HA before Rule 29AA was omitted.
Rule 29AA, which earlier prescribed the form of certificate to be filed with the return of income for claiming deduction under section 80-O, has been omitted. Before omission, the certificate referred to in the second proviso to section 80-O was required to be furnished in Form No. 10HA. The note records the insertion of the rule with effect from 1 June 1999 and its omission with effect from 29 July 2021.
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