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)
Approved superannuation funds must be established in India, with both the fund and trust located within the country. Approved superannuation funds must be established in India. The rule requires both the fund and the trust to have their establishment within India as a condition of the approved superannuation fund framework.
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.
Approved superannuation funds must be established in India, with both the fund and trust located within the country.
Approved superannuation funds must be established in India. The rule requires both the fund and the trust to have their establishment within India as a condition of the approved superannuation fund framework.
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