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 requirement for document registration removed; prior duplicate Form application to Assessing Officer is omitted. Rule 44A, which previously required an application for a tax clearance certificate to be made in duplicate in Form No. 34A to the Assessing Officer, has been omitted by notification, removing the duplicate form filing and Assessing Officer submission requirement for such certificates.
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 certificate requirement for document registration removed; prior duplicate Form application to Assessing Officer is omitted.
Rule 44A, which previously required an application for a tax clearance certificate to be made in duplicate in Form No. 34A to the Assessing Officer, has been omitted by notification, removing the duplicate form filing and Assessing Officer submission requirement for such certificates.
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