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)
Prescribed income-tax information must be furnished in Form No. 45D under the rules. Information required under section 133B(1) of the Income-tax Rules, 1962 must be furnished in Form No. 45D. The rule specifies the prescribed form for submitting the relevant information and functions as a procedural compliance requirement within income-tax administration.
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.
Prescribed income-tax information must be furnished in Form No. 45D under the rules.
Information required under section 133B(1) of the Income-tax Rules, 1962 must be furnished in Form No. 45D. The rule specifies the prescribed form for submitting the relevant information and functions as a procedural compliance requirement within income-tax administration.
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