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)
Statement requirement for transfer of immovable property under Chapter XXC: furnish Form 37 I within prescribed timelines. Rule 48L prescribes that a statement under section 269UC(3) must be furnished in Form No. 37-I, signed and verified by each party or by a party on behalf of others, and submitted in duplicate to the appropriate authority; timelines vary by situation, including a specified past deadline for certain urban areas and fifteen day deadlines tied to commencement or agreement dates.
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Provisions expressly mentioned in the judgment/order text.
Statement requirement for transfer of immovable property under Chapter XXC: furnish Form 37 I within prescribed timelines.
Rule 48L prescribes that a statement under section 269UC(3) must be furnished in Form No. 37-I, signed and verified by each party or by a party on behalf of others, and submitted in duplicate to the appropriate authority; timelines vary by situation, including a specified past deadline for certain urban areas and fifteen day deadlines tied to commencement or agreement dates.
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