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)
Provident fund recognition applications require employer filing, prescribed documents, Form 40C particulars, and proper Assessing Officer routing. Application for recognition of a provident fund must be made by the employer maintaining the fund and must be accompanied by the trust deed, if any, the rules of the fund, and, where the original trust deed cannot be produced, a certified copy may be accepted with an additional copy for retention. The application must be routed through the Assessing Officer having jurisdiction over the fund accounts, be filed in Form 40C with specified particulars, be verified as prescribed, and, for existing recognised funds or pending applications before the notification, a fresh Form 40C application is required.
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.
Provident fund recognition applications require employer filing, prescribed documents, Form 40C particulars, and proper Assessing Officer routing.
Application for recognition of a provident fund must be made by the employer maintaining the fund and must be accompanied by the trust deed, if any, the rules of the fund, and, where the original trust deed cannot be produced, a certified copy may be accepted with an additional copy for retention. The application must be routed through the Assessing Officer having jurisdiction over the fund accounts, be filed in Form 40C with specified particulars, be verified as prescribed, and, for existing recognised funds or pending applications before the notification, a fresh Form 40C application is required.
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