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)
Prescribed authority for TDS returns: returns must be furnished to Director General of Income tax (Systems) or authorised agency. Rule 36A specifies that returns required under rules 37 and 37A must be furnished to the Director General of Income tax (Systems) or to a person or agency authorised by that Director General, thereby identifying the prescribed authority and permitting delegation for receipt and processing of tax deduction at source returns.
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.
Prescribed authority for TDS returns: returns must be furnished to Director General of Income tax (Systems) or authorised agency.
Rule 36A specifies that returns required under rules 37 and 37A must be furnished to the Director General of Income tax (Systems) or to a person or agency authorised by that Director General, thereby identifying the prescribed authority and permitting delegation for receipt and processing of tax deduction at source returns.
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