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)
Cooperative society tax option filing requires electronic Form 10-IF with digital signature or verification code. A resident cooperative society exercising the option under section 115BAD(5) for any previous year relevant to an assessment year beginning on or after 1 April 2021 must do so in Form No. 10-IF. The form must be furnished electronically, either under digital signature or through electronic verification code. The systems authority is to prescribe the filing procedure, verification code standards, and related security, archival and retrieval policies.
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.
Cooperative society tax option filing requires electronic Form 10-IF with digital signature or verification code.
A resident cooperative society exercising the option under section 115BAD(5) for any previous year relevant to an assessment year beginning on or after 1 April 2021 must do so in Form No. 10-IF. The form must be furnished electronically, either under digital signature or through electronic verification code. The systems authority is to prescribe the filing procedure, verification code standards, and related security, archival and retrieval policies.
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