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 return of salaries reporting removed by amendment, changing employer obligations on tax deducted at source. The provision required an annual return consolidating salaries paid and tax deducted at source under the Income-tax Rules, 1962; that specific rule was subsequently omitted by a later amendment, removing the rule from the regulatory text and affecting the formal reporting mechanism for employers.
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 return of salaries reporting removed by amendment, changing employer obligations on tax deducted at source.
The provision required an annual return consolidating salaries paid and tax deducted at source under the Income-tax Rules, 1962; that specific rule was subsequently omitted by a later amendment, removing the rule from the regulatory text and affecting the formal reporting mechanism for employers.
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