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/TCS statements must be filed electronically with specified forms, detailed payer/payee disclosures and challan particulars. Rule 31A requires persons responsible for deduction under Chapter XVII-B to furnish specified quarterly statements to the Director General of Income-tax (Systems), using Form No.24Q for salary deductions and Form No.26Q/27Q for other deductees, and Form No.26QF for Exchanges reporting virtual digital asset transactions where the Exchange pays tax. Statements must include TAN, PAN, challan particulars and particulars of amounts on which tax was not deducted or deducted at lower rates; electronic filing and verification requirements and prescribed due dates apply, and refunds under Chapter XVII-B are claimed via Form No.26B electronically.
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/TCS statements must be filed electronically with specified forms, detailed payer/payee disclosures and challan particulars.
Rule 31A requires persons responsible for deduction under Chapter XVII-B to furnish specified quarterly statements to the Director General of Income-tax (Systems), using Form No.24Q for salary deductions and Form No.26Q/27Q for other deductees, and Form No.26QF for Exchanges reporting virtual digital asset transactions where the Exchange pays tax. Statements must include TAN, PAN, challan particulars and particulars of amounts on which tax was not deducted or deducted at lower rates; electronic filing and verification requirements and prescribed due dates apply, and refunds under Chapter XVII-B are claimed via Form No.26B electronically.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
