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)
Tax collection account number applications require Form 49B, the proper Assessing Officer, and prescribed filing timelines. Application for allotment of a tax collection account number must be made in duplicate in Form No. 49B and submitted to the appropriate Assessing Officer. Where allotment has been assigned to a particular Assessing Officer, the application goes to that officer; otherwise it is made to the Assessing Officer having jurisdiction to assess the applicant. The rule also fixes the filing time based on when tax was collected under Chapter XVII, heading 'BB. Collection at source'.
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.
Tax collection account number applications require Form 49B, the proper Assessing Officer, and prescribed filing timelines.
Application for allotment of a tax collection account number must be made in duplicate in Form No. 49B and submitted to the appropriate Assessing Officer. Where allotment has been assigned to a particular Assessing Officer, the application goes to that officer; otherwise it is made to the Assessing Officer having jurisdiction to assess the applicant. The rule also fixes the filing time based on when tax was collected under Chapter XVII, heading "BB. Collection at source".
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