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 tax collection statements require Form 27EQ filing, prescribed identifiers, and disclosure of specified non-collection exceptions. Quarterly statements of tax collected at source must be furnished in Form No. 27EQ to the Director General of Income-tax (Systems) or an authorised person by the prescribed due dates. The statement may be filed in paper form or electronically, and electronic filing is compulsory for specified collectors, including Government offices, company principal officers, persons audited under section 44AB in the preceding financial year, and cases involving twenty or more collectee records. The collector must quote TAN, PAN, collectee PANs, tax payment particulars, and specified particulars where tax was not collected or was collected at a lower rate under recognised exceptions and notifications.
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Provisions expressly mentioned in the judgment/order text.
Quarterly tax collection statements require Form 27EQ filing, prescribed identifiers, and disclosure of specified non-collection exceptions.
Quarterly statements of tax collected at source must be furnished in Form No. 27EQ to the Director General of Income-tax (Systems) or an authorised person by the prescribed due dates. The statement may be filed in paper form or electronically, and electronic filing is compulsory for specified collectors, including Government offices, company principal officers, persons audited under section 44AB in the preceding financial year, and cases involving twenty or more collectee records. The collector must quote TAN, PAN, collectee PANs, tax payment particulars, and specified particulars where tax was not collected or was collected at a lower rate under recognised exceptions and notifications.
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