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)
Certified copies of notices under section 281A were to be sought in Form No. 54 before Rule 123 was omitted. Rule 123 of the Income-tax Rules, 1962 has been omitted. Before omission, it required an application to the Chief Commissioner or Commissioner under section 281A for a certified copy of the relevant notice to be made in Form No. 54. The rule covered notices issued under sub-section (1), sub-section (1A) or sub-section (1B) of section 281A.
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Certified copies of notices under section 281A were to be sought in Form No. 54 before Rule 123 was omitted.
Rule 123 of the Income-tax Rules, 1962 has been omitted. Before omission, it required an application to the Chief Commissioner or Commissioner under section 281A for a certified copy of the relevant notice to be made in Form No. 54. The rule covered notices issued under sub-section (1), sub-section (1A) or sub-section (1B) of section 281A.
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