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 income-tax practitioner registration requires application to the jurisdictional Commissioner and proof of statutory eligibility for practice. Registration as an authorised income-tax practitioner requires an application to the Chief Commissioner or Commissioner in the prescribed form, supported by documentary proof of statutory eligibility under the relevant clauses of section 288(2), and compliance with any additional information requests the tax authority may make for disposal of the application.
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.
Authorised income-tax practitioner registration requires application to the jurisdictional Commissioner and proof of statutory eligibility for practice.
Registration as an authorised income-tax practitioner requires an application to the Chief Commissioner or Commissioner in the prescribed form, supported by documentary proof of statutory eligibility under the relevant clauses of section 288(2), and compliance with any additional information requests the tax authority may make for disposal of the application.
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