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 certificate applications for document registration were governed by duplicate Form 34A filing before omission. Rule 44A, relating to application for a tax clearance certificate for registration of documents in certain cases, has been omitted. Before omission, an application under section 230A(2) for a certificate under section 230A(1) had to be made in duplicate in Form No. 34A to the Assessing Officer.
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Provisions expressly mentioned in the judgment/order text.
Tax clearance certificate applications for document registration were governed by duplicate Form 34A filing before omission.
Rule 44A, relating to application for a tax clearance certificate for registration of documents in certain cases, has been omitted. Before omission, an application under section 230A(2) for a certificate under section 230A(1) had to be made in duplicate in Form No. 34A to the Assessing Officer.
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