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 return filing for time deposits requires Form No. 26QAA, prescribed media, due dates, and virus-free certification. Quarterly return by a banking company in respect of time deposits must be furnished in Form No. 26QAA to the Director General of Income-tax (Investigation), New Delhi, or an authorised person, by the specified quarterly due dates. The return comprising Part A and Part B must be filed on a CD-ROM or DVD with Part A on paper, and any compression or backup utility used must be supplied with a clean and virus-free data certificate. Time deposits exclude recurring deposits and are repayable on the expiry of fixed periods.
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 return filing for time deposits requires Form No. 26QAA, prescribed media, due dates, and virus-free certification.
Quarterly return by a banking company in respect of time deposits must be furnished in Form No. 26QAA to the Director General of Income-tax (Investigation), New Delhi, or an authorised person, by the specified quarterly due dates. The return comprising Part A and Part B must be filed on a CD-ROM or DVD with Part A on paper, and any compression or backup utility used must be supplied with a clean and virus-free data certificate. Time deposits exclude recurring deposits and are repayable on the expiry of fixed periods.
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