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 requirements govern when the Assessing Officer may grant or refuse certification for document registration. Within 60 days of receiving an application under rule 44A, the Assessing Officer must decide whether to grant or refuse a tax clearance certificate. The certificate is granted if the applicant has paid or made satisfactory provision for existing liabilities, or if registration of the document will not prejudice recovery of those liabilities. If not satisfied, the officer must refuse the certificate by written order and record reasons.
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 requirements govern when the Assessing Officer may grant or refuse certification for document registration.
Within 60 days of receiving an application under rule 44A, the Assessing Officer must decide whether to grant or refuse a tax clearance certificate. The certificate is granted if the applicant has paid or made satisfactory provision for existing liabilities, or if registration of the document will not prejudice recovery of those liabilities. If not satisfied, the officer must refuse the certificate by written order and record reasons.
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 
