Part DCASafe 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 )
Tax credit claim rule omitted, removing the procedural provision for claiming credit under the income-tax rules. Rule 40A, which provided the procedural mechanism for a claim for tax credit under Part VIIA of the Income-tax Rules, 1962, was inserted by an earlier ... Summary
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Tax credit claim rule omitted, removing the procedural provision for claiming credit under the income-tax rules.
Rule 40A, which provided the procedural mechanism for a claim for tax credit under Part VIIA of the Income-tax Rules, 1962, was inserted by an earlier amendment and has been omitted by a subsequent amendment, such that the specific procedural rule for claiming credit is no longer part of the Rules.
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