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 representative registration requires prescribed qualifications and one year's practice before income-tax authorities. Registration as an authorised representative under the income-tax rules requires satisfaction of the prescribed qualifications under section 288 and at least one year's practice before income-tax authorities. Once these conditions are met, the applicant's name is entered in the register and a certificate of registration is issued in Form No. 40.
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 representative registration requires prescribed qualifications and one year's practice before income-tax authorities.
Registration as an authorised representative under the income-tax rules requires satisfaction of the prescribed qualifications under section 288 and at least one year's practice before income-tax authorities. Once these conditions are met, the applicant's name is entered in the register and a certificate of registration is issued in Form No. 40.
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