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)
Advance tax intimation must be filed in the prescribed form under the Income-tax Rules. The intimation required from an assessee under section 210(5) for payment of advance tax must be furnished to the Assessing Officer in Form No. 28A. The provision fixes the prescribed form for communicating the estimate of advance tax under the Income-tax Rules, 1962, and operates as a procedural requirement for compliance with the advance tax framework.
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Provisions expressly mentioned in the judgment/order text.
Advance tax intimation must be filed in the prescribed form under the Income-tax Rules.
The intimation required from an assessee under section 210(5) for payment of advance tax must be furnished to the Assessing Officer in Form No. 28A. The provision fixes the prescribed form for communicating the estimate of advance tax under the Income-tax Rules, 1962, and operates as a procedural requirement for compliance with the advance tax framework.
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