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)
Settlement application procedure requires prescribed form, signing, fee payment, and immediate intimation to the Assessing Officer. An application for settlement of a case under section 245C(1) must be filed in quintuplicate in Form No. 34B and verified as indicated in that form. The application, verification, annexure, and accompanying statements and documents must be signed by the person specified in rule 45(2), and the application must be accompanied by a fee of five hundred rupees. The assessee must also intimate the Assessing Officer in Form No. 34BA on the same date on which the application is made to the Settlement Commission.
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.
Settlement application procedure requires prescribed form, signing, fee payment, and immediate intimation to the Assessing Officer.
An application for settlement of a case under section 245C(1) must be filed in quintuplicate in Form No. 34B and verified as indicated in that form. The application, verification, annexure, and accompanying statements and documents must be signed by the person specified in rule 45(2), and the application must be accompanied by a fee of five hundred rupees. The assessee must also intimate the Assessing Officer in Form No. 34BA on the same date on which the application is made to the Settlement Commission.
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