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)
Domestic company option under section 115BAB must be filed electronically in Form No. 10-ID with prescribed security procedures. A domestic company exercising the option under section 115BAB(7) for a relevant previous year must use Form No. 10-ID. The form is to be furnished electronically, either under digital signature or electronic verification code. The designated income-tax systems authority must specify the filing procedure, the data structure and standards for generating the electronic verification code, and the security, archival and retrieval policies for the form.
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.
Domestic company option under section 115BAB must be filed electronically in Form No. 10-ID with prescribed security procedures.
A domestic company exercising the option under section 115BAB(7) for a relevant previous year must use Form No. 10-ID. The form is to be furnished electronically, either under digital signature or electronic verification code. The designated income-tax systems authority must specify the filing procedure, the data structure and standards for generating the electronic verification code, and the security, archival and retrieval policies for the form.
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