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)
Tax deduction at source declarations for subcontractor payments were formerly governed by prescribed forms and filing timelines. Rule 29D under the Income-tax Rules, 1962, concerning declarations and particulars for tax deduction at source on payments to sub-contractors, was omitted with effect from Notification No. 83/2021 dated 29-07-2021. Before omission, a sub-contractor's declaration had to be furnished in Form No. 15-I and could be given to the contractor before credit or payment. The contractor had to furnish the corresponding particulars in Form No. 15J to the designated Commissioner within jurisdiction by 30 June after the financial year.
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.
Tax deduction at source declarations for subcontractor payments were formerly governed by prescribed forms and filing timelines.
Rule 29D under the Income-tax Rules, 1962, concerning declarations and particulars for tax deduction at source on payments to sub-contractors, was omitted with effect from Notification No. 83/2021 dated 29-07-2021. Before omission, a sub-contractor's declaration had to be furnished in Form No. 15-I and could be given to the contractor before credit or payment. The contractor had to furnish the corresponding particulars in Form No. 15J to the designated Commissioner within jurisdiction by 30 June after the financial year.
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