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)
Appeal procedure for approved gratuity funds requires filing Form No.44 with required verification and prescribed fee. An appeal concerning approved gratuity funds under sub-rule (1) of rule 8 of Part C of the Fourth Schedule must be made in Form No. 44, verified as indicated in the form, and accompanied by a prescribed fee of rupees one hundred; these form, verification and fee requirements are mandatory under the Income-tax Rules, 1962.
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.
Appeal procedure for approved gratuity funds requires filing Form No.44 with required verification and prescribed fee.
An appeal concerning approved gratuity funds under sub-rule (1) of rule 8 of Part C of the Fourth Schedule must be made in Form No. 44, verified as indicated in the form, and accompanied by a prescribed fee of rupees one hundred; these form, verification and fee requirements are mandatory under the Income-tax Rules, 1962.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.