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 certificate rules require prescribed forms, disclosure particulars, and timely furnishing for salary and non-salary deductions. Certificate of tax deducted at source under Rule 31 must be furnished in the prescribed form according to the nature of deduction or payment. Form No. 16 applies to salary deductions under section 192 and specified salary-related deductions, while Form No. 16A applies to deductions under other provisions of Chapter XVII-B. The certificate must disclose the deductee's PAN, deductor's TAN, challan or book identification particulars, and the receipt number of the relevant quarterly TDS statement.
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 certificate rules require prescribed forms, disclosure particulars, and timely furnishing for salary and non-salary deductions.
Certificate of tax deducted at source under Rule 31 must be furnished in the prescribed form according to the nature of deduction or payment. Form No. 16 applies to salary deductions under section 192 and specified salary-related deductions, while Form No. 16A applies to deductions under other provisions of Chapter XVII-B. The certificate must disclose the deductee's PAN, deductor's TAN, challan or book identification particulars, and the receipt number of the relevant quarterly TDS statement.
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