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)
Quarterly TDS reporting rules prescribe forms, due dates, electronic filing conditions, and disclosure of tax deduction exceptions. Quarterly TDS statements must be furnished in the prescribed forms to the specified income-tax systems authority, with separate forms for different categories of deductees and special challan-cum-statements for sections 194-IA, 194-IB, 194M and 194S. The rule prescribes quarterly due dates, permits paper or electronic filing subject to specified conditions, requires TAN, PAN and challan particulars, and mandates reporting of amounts on which tax was not deducted or was deducted at a lower rate because of certificates, declarations, exemptions, notifications or other specified statutory provisions.
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.
Quarterly TDS reporting rules prescribe forms, due dates, electronic filing conditions, and disclosure of tax deduction exceptions.
Quarterly TDS statements must be furnished in the prescribed forms to the specified income-tax systems authority, with separate forms for different categories of deductees and special challan-cum-statements for sections 194-IA, 194-IB, 194M and 194S. The rule prescribes quarterly due dates, permits paper or electronic filing subject to specified conditions, requires TAN, PAN and challan particulars, and mandates reporting of amounts on which tax was not deducted or was deducted at a lower rate because of certificates, declarations, exemptions, notifications or other specified statutory provisions.
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