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)
Annual statement of tax deducted, collected or paid omitted from the Income-tax Rules, with prior Form 26AS delivery requirements. Rule 31AB, which dealt with the annual statement of tax deducted, collected or paid, was omitted with effect from 01-06-2020. Before omission, it required the Director General of Income-tax (Systems), or an authorised person, to deliver Form No. 26AS to the person from whose income tax was deducted, to the buyer or licencee or lessee from whom tax was collected, and to every person in respect of whose income tax was paid, by 31 July following the financial year concerned.
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.
Annual statement of tax deducted, collected or paid omitted from the Income-tax Rules, with prior Form 26AS delivery requirements.
Rule 31AB, which dealt with the annual statement of tax deducted, collected or paid, was omitted with effect from 01-06-2020. Before omission, it required the Director General of Income-tax (Systems), or an authorised person, to deliver Form No. 26AS to the person from whose income tax was deducted, to the buyer or licencee or lessee from whom tax was collected, and to every person in respect of whose income tax was paid, by 31 July following the financial year concerned.
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