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)
Authorised representatives framework defines income-tax practitioners, prescribed authority, and practitioner register under the rules. Authorised representatives under Part XI of the Income-tax Rules, 1962 are defined by reference to section 288(2)(v), (vi) and (vii). The prescribed authority is the authority referred to in rule 52, and the register is the register of income-tax practitioners referred to in rule 53. These definitions set out the meaning of the principal terms used in the framework governing authorised representation.
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Provisions expressly mentioned in the judgment/order text.
Authorised representatives framework defines income-tax practitioners, prescribed authority, and practitioner register under the rules.
Authorised representatives under Part XI of the Income-tax Rules, 1962 are defined by reference to section 288(2)(v), (vi) and (vii). The prescribed authority is the authority referred to in rule 52, and the register is the register of income-tax practitioners referred to in rule 53. These definitions set out the meaning of the principal terms used in the framework governing authorised representation.
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