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 fund amendments require prior approval before any change to rules, constitution, objects, or conditions is made. Prior approval of the Chief Commissioner or Commissioner is required before any alteration is made to the rules, constitution, objects or conditions of an approved fund. The provision imposes a control on amendments affecting the structure and governing terms of the fund, and prohibits unilateral changes without regulatory consent.
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 fund amendments require prior approval before any change to rules, constitution, objects, or conditions is made.
Prior approval of the Chief Commissioner or Commissioner is required before any alteration is made to the rules, constitution, objects or conditions of an approved fund. The provision imposes a control on amendments affecting the structure and governing terms of the fund, and prohibits unilateral changes without regulatory consent.
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