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)
Tax Deduction at Source returns require annual submission of prescribed forms for salary and non-salary withholding by the following financial year's deadline. Mandated annual filing by withholding agents of consolidated returns in prescribed forms to the central electronic system by the month in the financial year following the year of deduction; specified Form 24 for salary deductions and Form 26 for non-salary withholding across a listed set of payment categories, thereby categorising withholding types and fixing submission timing for centralised compliance.
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.
Tax Deduction at Source returns require annual submission of prescribed forms for salary and non-salary withholding by the following financial year's deadline.
Mandated annual filing by withholding agents of consolidated returns in prescribed forms to the central electronic system by the month in the financial year following the year of deduction; specified Form 24 for salary deductions and Form 26 for non-salary withholding across a listed set of payment categories, thereby categorising withholding types and fixing submission timing for centralised compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.