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)
Register of income-tax practitioners requires official maintenance of authorised practitioners in the prescribed form. Every Chief Commissioner or Commissioner must maintain, in Form No. 38, a register of authorised income-tax practitioners to whom certificates of registration have been issued under the prescribed registration rule. The provision establishes a formal record-keeping mechanism for registered practitioners and links the register to certificates issued by the competent authority.
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.
Register of income-tax practitioners requires official maintenance of authorised practitioners in the prescribed form.
Every Chief Commissioner or Commissioner must maintain, in Form No. 38, a register of authorised income-tax practitioners to whom certificates of registration have been issued under the prescribed registration rule. The provision establishes a formal record-keeping mechanism for registered practitioners and links the register to certificates issued by the competent authority.
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