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)
Disclosure of assessee information follows prescribed forms, with refusal or delay linked to incomplete assessment and public interest. Disclosure of information respecting an assessee under the income-tax information regime is channelled through prescribed forms and depends on the stage and availability of the relevant assessment. An application to the Chief Commissioner or Commissioner for information relating to an assessee is required in Form No. 46, and the information, where furnished, is to be supplied in Form No. 47. If the assessment has not been completed, the applicant is informed in Form No. 48. Where disclosure is considered not in the public interest, the applicant is intimated in Form No. 49.
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.
Disclosure of assessee information follows prescribed forms, with refusal or delay linked to incomplete assessment and public interest.
Disclosure of information respecting an assessee under the income-tax information regime is channelled through prescribed forms and depends on the stage and availability of the relevant assessment. An application to the Chief Commissioner or Commissioner for information relating to an assessee is required in Form No. 46, and the information, where furnished, is to be supplied in Form No. 47. If the assessment has not been completed, the applicant is informed in Form No. 48. Where disclosure is considered not in the public interest, the applicant is intimated in Form No. 49.
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