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 deducted at source payment rules set deadlines, electronic remittance modes, and special forms for specified deductions. Rule 30 prescribes the time and mode of payment of tax deducted at source and tax payable under sub-section (1A) of section 192 to the Central Government. It sets different payment timelines for Government deductors and other deductors, provides special thirty-day payment rules for specified deductions accompanied by challan-cum-statements, and allows quarterly payment in special cases for certain deductions with prior approval. It also requires Form 24G reporting for Government payments without challans and specifies electronic remittance through the Reserve Bank of India, State Bank of India or an authorised bank.
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 deducted at source payment rules set deadlines, electronic remittance modes, and special forms for specified deductions.
Rule 30 prescribes the time and mode of payment of tax deducted at source and tax payable under sub-section (1A) of section 192 to the Central Government. It sets different payment timelines for Government deductors and other deductors, provides special thirty-day payment rules for specified deductions accompanied by challan-cum-statements, and allows quarterly payment in special cases for certain deductions with prior approval. It also requires Form 24G reporting for Government payments without challans and specifies electronic remittance through the Reserve Bank of India, State Bank of India or an authorised bank.
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