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)
Non-resident TDS reporting under Rule 37A covered Form 27Q filing and quarterly compliance requirements. Tax deduction at source reporting for payments to non-residents was formerly governed by Rule 37A of the Income-tax Rules, 1962, which has since been omitted. The omitted provision related to returns in Form No. 27Q in respect of deductions made under sections 193, 194, 194E, 195, 196A, 196B, 196C and 196D from payments to non-resident persons other than companies, resident but not ordinarily resident persons, and certain foreign companies. The historical filing requirement mandated quarterly filing to the Director General of Income-tax (Systems) or an authorised agency.
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.
Non-resident TDS reporting under Rule 37A covered Form 27Q filing and quarterly compliance requirements.
Tax deduction at source reporting for payments to non-residents was formerly governed by Rule 37A of the Income-tax Rules, 1962, which has since been omitted. The omitted provision related to returns in Form No. 27Q in respect of deductions made under sections 193, 194, 194E, 195, 196A, 196B, 196C and 196D from payments to non-resident persons other than companies, resident but not ordinarily resident persons, and certain foreign companies. The historical filing requirement mandated quarterly filing to the Director General of Income-tax (Systems) or an authorised agency.
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