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)
Withdrawal option requires a specified electronic form with authorised verification and mandated signed upload. The withdrawal option must be exercised using the specified Form No. 34BB, verified by the person authorised to verify the assessee's return, furnished electronically according to procedures, formats and standards specified by the Principal Director-General/Director-General of Income-tax (Systems), and followed by uploading a signed printout in the manner so specified.
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.
Withdrawal option requires a specified electronic form with authorised verification and mandated signed upload.
The withdrawal option must be exercised using the specified Form No. 34BB, verified by the person authorised to verify the assessee's return, furnished electronically according to procedures, formats and standards specified by the Principal Director-General/Director-General of Income-tax (Systems), and followed by uploading a signed printout in the manner so specified.
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