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)
Advance ruling applications require prescribed forms, authorised signatures, registered e-mail filing, and payment of applicable fees. Advance ruling applications must be made in the prescribed form according to the applicant's category, and must be verified as specified. The rule identifies the relevant forms for non-resident applicants, resident applicants seeking rulings on transactions with non-residents, and other notified classes of applicants. It also prescribes who must sign or digitally sign the application, verification, annexures and accompanying documents for individuals, HUFs, companies, firms, associations of persons and other persons, and requires furnishing through the registered e-mail address. Every application must be accompanied by proof of payment of the applicable fee.
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.
Advance ruling applications require prescribed forms, authorised signatures, registered e-mail filing, and payment of applicable fees.
Advance ruling applications must be made in the prescribed form according to the applicant's category, and must be verified as specified. The rule identifies the relevant forms for non-resident applicants, resident applicants seeking rulings on transactions with non-residents, and other notified classes of applicants. It also prescribes who must sign or digitally sign the application, verification, annexures and accompanying documents for individuals, HUFs, companies, firms, associations of persons and other persons, and requires furnishing through the registered e-mail address. Every application must be accompanied by proof of payment of the applicable fee.
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