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 TDS return filing rule omitted after earlier requiring annual returns in specified forms for salary and other payments. Rule 37 of the Income-tax Rules, 1962, was omitted with effect from Notification No. 83/2021 dated 29-07-2021. Before omission, it required persons responsible for deducting tax under Chapter XVII-B to deliver prescribed annual TDS returns to the Director-General of Income-tax (Systems) or an authorised agency in the specified forms by the end of the relevant month in the following financial year. The rule covered Form 24 for salary deductions and Form 26 for specified categories of payments.
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 TDS return filing rule omitted after earlier requiring annual returns in specified forms for salary and other payments.
Rule 37 of the Income-tax Rules, 1962, was omitted with effect from Notification No. 83/2021 dated 29-07-2021. Before omission, it required persons responsible for deducting tax under Chapter XVII-B to deliver prescribed annual TDS returns to the Director-General of Income-tax (Systems) or an authorised agency in the specified forms by the end of the relevant month in the following financial year. The rule covered Form 24 for salary deductions and Form 26 for specified categories of payments.
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