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)
Statement of advance tax omission changes advance tax payment reporting obligations under the Income-tax Rules for taxpayers. The provision concerning the statement of advance tax under Rule 38A of the Income-tax Rules, 1962, has been removed by the Income-tax (Tenth Amendment) Rules, 1989, which withdrew the procedural requirement for taxpayers to furnish a specific statement relating to advance tax, thereby altering advance tax reporting obligations under the Rules.
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.
Statement of advance tax omission changes advance tax payment reporting obligations under the Income-tax Rules for taxpayers.
The provision concerning the statement of advance tax under Rule 38A of the Income-tax Rules, 1962, has been removed by the Income-tax (Tenth Amendment) Rules, 1989, which withdrew the procedural requirement for taxpayers to furnish a specific statement relating to advance tax, thereby altering advance tax reporting obligations under the Rules.
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