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)
Registration of statement in Form No. 37EE governs compliance, defect rectification, and deemed registration under section 269AB. Registration of the statement under section 269AB is to be made in Form No. 37EE, signed and verified by the parties to the transaction, and furnished in duplicate within thirty days of the transaction, subject to a transitional sixty-day period for specified earlier transactions. Defects in the statement may be intimated for rectification within fifteen days, or such further period as allowed, failing which the statement is treated as invalid and the parties are treated as not having complied with section 269AB. The competent authority must register the statement within sixty days, failing which it is deemed registered.
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.
Registration of statement in Form No. 37EE governs compliance, defect rectification, and deemed registration under section 269AB.
Registration of the statement under section 269AB is to be made in Form No. 37EE, signed and verified by the parties to the transaction, and furnished in duplicate within thirty days of the transaction, subject to a transitional sixty-day period for specified earlier transactions. Defects in the statement may be intimated for rectification within fifteen days, or such further period as allowed, failing which the statement is treated as invalid and the parties are treated as not having complied with section 269AB. The competent authority must register the statement within sixty days, failing which it is deemed registered.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.