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)
Annuity deposit estimation rule removed, eliminating a specific procedural requirement under the income-tax regulatory framework. Rule 48C of the Income-tax Rules, 1962 prescribed a procedural mechanism for the estimation of annuity deposits for assessment purposes; the provision was later removed by subsequent amending rules, reflecting a legislative change in the regulatory treatment of annuity deposit estimation and evidencing prior amendment history.
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.
Annuity deposit estimation rule removed, eliminating a specific procedural requirement under the income-tax regulatory framework.
Rule 48C of the Income-tax Rules, 1962 prescribed a procedural mechanism for the estimation of annuity deposits for assessment purposes; the provision was later removed by subsequent amending rules, reflecting a legislative change in the regulatory treatment of annuity deposit estimation and evidencing prior amendment history.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.