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)
Pension fund notification guidelines require Form 10BBA applications and system standards for related tax forms. Guidelines for notification under clause (23FE) of section 10 require a pension fund to apply in Form No. 10BBA with relevant documents and evidence to the designated Member of the Central Board of Direct Taxes. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, must lay down the data structure, standards, and verification procedure for Forms No. 10BBB and 10BBC, and formulate security, archival, and retrieval policies for those forms.
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Provisions expressly mentioned in the judgment/order text.
Pension fund notification guidelines require Form 10BBA applications and system standards for related tax forms.
Guidelines for notification under clause (23FE) of section 10 require a pension fund to apply in Form No. 10BBA with relevant documents and evidence to the designated Member of the Central Board of Direct Taxes. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, must lay down the data structure, standards, and verification procedure for Forms No. 10BBB and 10BBC, and formulate security, archival, and retrieval policies for those forms.
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