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)
Return of dividends paid: reporting rule under income tax rules was omitted, eliminating that filing requirement. Rule 117 of the Income-tax Rules, 1962, which required a return of dividends paid, was omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18 May 1989, removing the specific filing obligation regarding dividends under those Rules.
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Provisions expressly mentioned in the judgment/order text.
Return of dividends paid: reporting rule under income tax rules was omitted, eliminating that filing requirement.
Rule 117 of the Income-tax Rules, 1962, which required a return of dividends paid, was omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18 May 1989, removing the specific filing obligation regarding dividends under those Rules.
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