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)
Appeal filing procedure: Form No.35 requires electronic or paper submission with authorised verification and prescribed EVC standards. Appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) must be made in Form No.35, with electronic submission required for taxpayers obliged to file returns electronically-by digital signature or electronic verification code-and optional electronic or paper filing where paper returns are permitted. The form and accompanying documents must be verified by the person authorised to verify the return and furnished in the same manner. The Director General of Income-tax (Systems) must specify filing procedures, data standards and electronic verification code generation, and ensure security, archival and retrieval policies for electronic filings.
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.
Appeal filing procedure: Form No.35 requires electronic or paper submission with authorised verification and prescribed EVC standards.
Appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) must be made in Form No.35, with electronic submission required for taxpayers obliged to file returns electronically-by digital signature or electronic verification code-and optional electronic or paper filing where paper returns are permitted. The form and accompanying documents must be verified by the person authorised to verify the return and furnished in the same manner. The Director General of Income-tax (Systems) must specify filing procedures, data standards and electronic verification code generation, and ensure security, archival and retrieval policies for electronic filings.
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