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)
Income-tax practitioner registration requires a prescribed form, eligibility proof, and further particulars for application processing. A person seeking entry in the register as an authorised income-tax practitioner must apply to the Chief Commissioner or Commissioner having jurisdiction over the area where the applicant has been practising. The application must be made in Form No. 39 and supported by documentary evidence showing eligibility for income-tax practice under the relevant clauses of section 288(2). The applicant must also provide any further information required 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.
Income-tax practitioner registration requires a prescribed form, eligibility proof, and further particulars for application processing.
A person seeking entry in the register as an authorised income-tax practitioner must apply to the Chief Commissioner or Commissioner having jurisdiction over the area where the applicant has been practising. The application must be made in Form No. 39 and supported by documentary evidence showing eligibility for income-tax practice under the relevant clauses of section 288(2). The applicant must also provide any further information required for disposal of the application.
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