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 tax returns under income-tax rules clarified for furnishing returns to authorised systems officials. Returns referred to in rules 37 and 37A for purposes of section 206 are to be furnished to the Director General of Income-tax (Systems) or an authorised person or agency. The rule identifies the prescribed authority for receiving such returns under the income-tax framework governing deduction of tax at source.
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Provisions expressly mentioned in the judgment/order text.
Prescribed authority for tax returns under income-tax rules clarified for furnishing returns to authorised systems officials.
Returns referred to in rules 37 and 37A for purposes of section 206 are to be furnished to the Director General of Income-tax (Systems) or an authorised person or agency. The rule identifies the prescribed authority for receiving such returns under the income-tax framework governing deduction of tax at source.
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