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)
Declaration filing obligations require online submission of Form 61 for Form 60 declarations and retention of those records. Persons required to obtain audited accounts who receive Form No. 60 declarations must file a Form No. 61 statement online to the designated Director/Joint Director (Intelligence and Criminal Investigation), obtain an acknowledgement, and retain the Form No. 60 for six years. Filing deadlines are by end-October for declarations received by end-September and by end-April for declarations received by end-March of the following financial year. The statement must be verified by an authorised signatory, and systems authorities will prescribe data, security, archival and transmission standards.
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Declaration filing obligations require online submission of Form 61 for Form 60 declarations and retention of those records.
Persons required to obtain audited accounts who receive Form No. 60 declarations must file a Form No. 61 statement online to the designated Director/Joint Director (Intelligence and Criminal Investigation), obtain an acknowledgement, and retain the Form No. 60 for six years. Filing deadlines are by end-October for declarations received by end-September and by end-April for declarations received by end-March of the following financial year. The statement must be verified by an authorised signatory, and systems authorities will prescribe data, security, archival and transmission standards.
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