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)
Option under new tax regime must be filed in Form 10-IE electronically with prescribed verification and system safeguards. Exercise of the option under sub-section (5) of section 115BAC by an individual or Hindu undivided family for a relevant previous year is to be made in Form No. 10-IE. The form must be furnished electronically, either under digital signature or electronic verification code. The systems authorities are to specify the filing procedure, the data structure and standards for the verification code, and the security, archival and retrieval policies for the furnished form.
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.
Option under new tax regime must be filed in Form 10-IE electronically with prescribed verification and system safeguards.
Exercise of the option under sub-section (5) of section 115BAC by an individual or Hindu undivided family for a relevant previous year is to be made in Form No. 10-IE. The form must be furnished electronically, either under digital signature or electronic verification code. The systems authorities are to specify the filing procedure, the data structure and standards for the verification code, and the security, archival and retrieval policies for the furnished form.
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