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)
Application for approval of superannuation fund requires employer, employee, account and investment disclosures with trustee verification. The application for approval of a superannuation fund must identify the employer (name, address, business and principal place of business), specify classes and number of employees entitled to benefits separately in India and outside India, state where fund accounts are or will be maintained, and, if the fund exists, disclose details of its investments. A trustee-signed verification in the prescribed form must be annexed, declaring the truth of the statements and authenticity of accompanying documents.
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.
Application for approval of superannuation fund requires employer, employee, account and investment disclosures with trustee verification.
The application for approval of a superannuation fund must identify the employer (name, address, business and principal place of business), specify classes and number of employees entitled to benefits separately in India and outside India, state where fund accounts are or will be maintained, and, if the fund exists, disclose details of its investments. A trustee-signed verification in the prescribed form must be annexed, declaring the truth of the statements and authenticity of accompanying documents.
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