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)
Return of interest paid to residents: reporting obligation under Rule 37AA removed by amendment, affecting TDS reporting requirements. Rule 37AA imposed a reporting obligation to furnish returns of interest paid to residents where tax was not deducted at source; that provision was omitted by the Income-tax (Fourth Amendment) Rules, 1997, and the specific reporting mechanism under Rule 37AA ceased to apply.
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.
Return of interest paid to residents: reporting obligation under Rule 37AA removed by amendment, affecting TDS reporting requirements.
Rule 37AA imposed a reporting obligation to furnish returns of interest paid to residents where tax was not deducted at source; that provision was omitted by the Income-tax (Fourth Amendment) Rules, 1997, and the specific reporting mechanism under Rule 37AA ceased to apply.
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