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)
Section 206 return filing: prescribed persons are fixed for government offices, local authorities, public bodies, and associations. Prescribed persons for furnishing the return under section 206 are assigned for Government offices according to the relevant payment or administrative control. The rule names audit and pay accounts officers, treasury officers, heads of offices, disbursing officers, postmasters, defence and railway accounts officers, and certain overseas mission and tourist office officials. For a local authority, public body, or association, the return is to be furnished by the secretary, treasurer, manager, agent, or a notified person connected with management or administration.
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.
Section 206 return filing: prescribed persons are fixed for government offices, local authorities, public bodies, and associations.
Prescribed persons for furnishing the return under section 206 are assigned for Government offices according to the relevant payment or administrative control. The rule names audit and pay accounts officers, treasury officers, heads of offices, disbursing officers, postmasters, defence and railway accounts officers, and certain overseas mission and tourist office officials. For a local authority, public body, or association, the return is to be furnished by the secretary, treasurer, manager, agent, or a notified person connected with management or administration.
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