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)
Appeals filing in Form No. 35 requires prescribed electronic verification, authorised verification, and matching document submission. Appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) must be made in Form No. 35. The form is to be filed electronically in prescribed cases, either with digital signature or electronic verification code, or in paper form where permitted. The form must be verified by the person authorised under section 140, and accompanying documents must follow the same filing mode.
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.
Appeals filing in Form No. 35 requires prescribed electronic verification, authorised verification, and matching document submission.
Appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) must be made in Form No. 35. The form is to be filed electronically in prescribed cases, either with digital signature or electronic verification code, or in paper form where permitted. The form must be verified by the person authorised under section 140, and accompanying documents must follow the same filing mode.
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