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)
Omission of the rule on returns in lieu of monthly returns removes that alternate filing mechanism for tax deductions. Rule 34 of the Income tax Rules, 1962, which provided for filing a return in lieu of the monthly return under the framework for deduction of tax at source, was expressly omitted by a later amendment to the Rules, removing that alternate procedural mechanism for TDS reporting.
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.
Omission of the rule on returns in lieu of monthly returns removes that alternate filing mechanism for tax deductions.
Rule 34 of the Income tax Rules, 1962, which provided for filing a return in lieu of the monthly return under the framework for deduction of tax at source, was expressly omitted by a later amendment to the Rules, removing that alternate procedural mechanism for TDS reporting.
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