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)
Superannuation fund approval requires detailed employee, accounts and investment particulars with trustee verification annexed. Approval of a superannuation fund or part of a fund under the Income-tax Rules requires an application stating the employer's name and address, business or profession, principal place of business, the classes and number of eligible employees in India and outside India, the place where the fund's accounts are or will be maintained, and, if the fund already exists, details of its investments. A verification signed by the trustee or trustees must also be annexed, declaring the application true to the best of their information and belief and the supporting documents to be originals or true copies.
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.
Superannuation fund approval requires detailed employee, accounts and investment particulars with trustee verification annexed.
Approval of a superannuation fund or part of a fund under the Income-tax Rules requires an application stating the employer's name and address, business or profession, principal place of business, the classes and number of eligible employees in India and outside India, the place where the fund's accounts are or will be maintained, and, if the fund already exists, details of its investments. A verification signed by the trustee or trustees must also be annexed, declaring the application true to the best of their information and belief and the supporting documents to be originals or true copies.
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