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)
Tax clearance certificates: prescribed authority varies by domicile status, with jurisdictional officers handling applications under the Income-tax Rules. Prescribed authority for issuing tax clearance certificates depends on whether the applicant is domiciled in India or not domiciled in India. For non-domiciled persons, the Chief Commissioner of Income-tax or the Director-General of Income-tax having jurisdiction, or any authorised income-tax authority, is the prescribed authority. For domiciled persons, the Chief Commissioner of Income-tax having jurisdiction, or any authorised income-tax authority, is the prescribed authority. Where the first proviso to section 230(1A) applies, the application must be made to the Assessing Officer having jurisdiction to assess the person.
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.
Tax clearance certificates: prescribed authority varies by domicile status, with jurisdictional officers handling applications under the Income-tax Rules.
Prescribed authority for issuing tax clearance certificates depends on whether the applicant is domiciled in India or not domiciled in India. For non-domiciled persons, the Chief Commissioner of Income-tax or the Director-General of Income-tax having jurisdiction, or any authorised income-tax authority, is the prescribed authority. For domiciled persons, the Chief Commissioner of Income-tax having jurisdiction, or any authorised income-tax authority, is the prescribed authority. Where the first proviso to section 230(1A) applies, the application must be made to the Assessing Officer having jurisdiction to assess the person.
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