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)
Refund claim procedure requires Form No. 30, supporting return, and prescribed deduction certificates for tax deducted income. A claim for refund under Chapter XIX, other than under section 239A, must be made in Form No. 30 and accompanied by the prescribed return under section 139 unless already furnished to the Assessing Officer. Where the claimant's income includes dividends or other income subject to deduction under sections 192 to 194, 194A or 195, the claim must also be accompanied by the certificates prescribed under section 203. The claim may be presented in person, through a duly authorised agent, or by post.
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.
Refund claim procedure requires Form No. 30, supporting return, and prescribed deduction certificates for tax deducted income.
A claim for refund under Chapter XIX, other than under section 239A, must be made in Form No. 30 and accompanied by the prescribed return under section 139 unless already furnished to the Assessing Officer. Where the claimant's income includes dividends or other income subject to deduction under sections 192 to 194, 194A or 195, the claim must also be accompanied by the certificates prescribed under section 203. The claim may be presented in person, through a duly authorised agent, or by post.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
