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)
Certificate cancellation for authorised income-tax practitioners follows removal from the register, with mandatory notifications across the tax administration. A certificate of registration held by an authorised income-tax practitioner stands cancelled when the holder's name is removed from the register. On such removal, the Chief Commissioner or Commissioner maintaining the register must notify the concerned practitioner, other Chief Commissioners or Commissioners of Income-tax, and the Appellate Tribunal, and the other Commissioners must inform their subordinate income-tax authorities.
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.
Certificate cancellation for authorised income-tax practitioners follows removal from the register, with mandatory notifications across the tax administration.
A certificate of registration held by an authorised income-tax practitioner stands cancelled when the holder's name is removed from the register. On such removal, the Chief Commissioner or Commissioner maintaining the register must notify the concerned practitioner, other Chief Commissioners or Commissioners of Income-tax, and the Appellate Tribunal, and the other Commissioners must inform their subordinate income-tax authorities.
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