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)
Estimate of advance deposit rule omitted, removing the rule-based advance deposit procedure under the Income-tax Rules. The provision prescribing the mechanism for estimating and furnishing an advance deposit, Rule 48B, has been omitted by amendment, removing the rule-based estimate and advance deposit procedure from the Income-tax Rules framework.
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.
Estimate of advance deposit rule omitted, removing the rule-based advance deposit procedure under the Income-tax Rules.
The provision prescribing the mechanism for estimating and furnishing an advance deposit, Rule 48B, has been omitted by amendment, removing the rule-based estimate and advance deposit procedure from the Income-tax Rules framework.
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