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)
TDS return filing on computer media requires prescribed contents, Board scheme compliance and Form No. 27A accompaniment. Returns or statements of tax deducted at source under Chapter XVII-B, when filed on computer media under rule 37 or rule 37A, must follow the scheme specified by the Board and be submitted within the prescribed time. The computer-media return must include all information required under the applicable rule and must be accompanied by Form No. 27A containing the prescribed particulars.
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.
TDS return filing on computer media requires prescribed contents, Board scheme compliance and Form No. 27A accompaniment.
Returns or statements of tax deducted at source under Chapter XVII-B, when filed on computer media under rule 37 or rule 37A, must follow the scheme specified by the Board and be submitted within the prescribed time. The computer-media return must include all information required under the applicable rule and must be accompanied by Form No. 27A containing the prescribed particulars.
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