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 copy fees for statutory notices were omitted by amendment, removing the fixed statutory fee requirement. Rule 124 of the Income tax Rules, 1962 previously set a fee of two rupees for each certified copy of notices issued under the provisions related to section 281A. Notification No. 83/2021 dated 29 07 2021 omitted that provision and directs attention to Rule 130, thereby removing the specific statutory fee requirement for certified copies of such notices.
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Provisions expressly mentioned in the judgment/order text.
Certified copy fees for statutory notices were omitted by amendment, removing the fixed statutory fee requirement.
Rule 124 of the Income tax Rules, 1962 previously set a fee of two rupees for each certified copy of notices issued under the provisions related to section 281A. Notification No. 83/2021 dated 29 07 2021 omitted that provision and directs attention to Rule 130, thereby removing the specific statutory fee requirement for certified copies of such notices.
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