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)
Deduction of tax at source: designated government and public body officers must furnish required returns. Specifies officials who must furnish returns under section 206 for deduction of tax at source: designated pay and accounts officers, treasury officers, heads of offices and disbursing officers for government establishments (including post offices, defence and service accounting officers, railway accounts officers, mission heads and specified overseas officers) for themselves, their establishments and pensioners; and for local authorities or public bodies, the secretary, treasurer, manager or agent, or any person served notice by the Assessing Officer as responsible for filing the return.
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.
Deduction of tax at source: designated government and public body officers must furnish required returns.
Specifies officials who must furnish returns under section 206 for deduction of tax at source: designated pay and accounts officers, treasury officers, heads of offices and disbursing officers for government establishments (including post offices, defence and service accounting officers, railway accounts officers, mission heads and specified overseas officers) for themselves, their establishments and pensioners; and for local authorities or public bodies, the secretary, treasurer, manager or agent, or any person served notice by the Assessing Officer as responsible for filing the return.
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