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)
TDS certificate requirements: prescribed Form 16-series, content and timelines mandate digital generation and delivery to payees. Specifies that tax-deduction certificates must be issued in prescribed Forms (Form No.16 for salary-related deductions; Form No.16A for other Chapter XVII-B deductions; and specified Forms 16B-16E for certain withholding provisions), must contain PAN, TAN, challan/book identification and receipt numbers, must be furnished according to defined periodicity and due dates, may be digitally signed subject to integrity and logging requirements, and where required must be generated/downloaded via the DGIT(Systems) web portal; duplicate certificates certified as such may be issued if originals are lost.
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.
TDS certificate requirements: prescribed Form 16-series, content and timelines mandate digital generation and delivery to payees.
Specifies that tax-deduction certificates must be issued in prescribed Forms (Form No.16 for salary-related deductions; Form No.16A for other Chapter XVII-B deductions; and specified Forms 16B-16E for certain withholding provisions), must contain PAN, TAN, challan/book identification and receipt numbers, must be furnished according to defined periodicity and due dates, may be digitally signed subject to integrity and logging requirements, and where required must be generated/downloaded via the DGIT(Systems) web portal; duplicate certificates certified as such may be issued if originals are lost.
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