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)
Publication and circulation of Board orders may be done through Gazette notice, trade bodies, and tax office displays. Publication and circulation of Board orders issued under clause (a) of sub-section (2) of section 119 may be made when the Board considers such dissemination necessary in the public interest. The order may be published in the Official Gazette, sent to Chambers of Commerce and other trade or professional associations on the Board's mailing list, or displayed on notice boards in the offices of the Chief Commissioner, Commissioner, Deputy Commissioner, and Assessing Officer.
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.
Publication and circulation of Board orders may be done through Gazette notice, trade bodies, and tax office displays.
Publication and circulation of Board orders issued under clause (a) of sub-section (2) of section 119 may be made when the Board considers such dissemination necessary in the public interest. The order may be published in the Official Gazette, sent to Chambers of Commerce and other trade or professional associations on the Board's mailing list, or displayed on notice boards in the offices of the Chief Commissioner, Commissioner, Deputy Commissioner, and Assessing Officer.
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