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)
Omission of Income-tax rules and forms with savings keeps pending proceedings and prior approvals in force. Omission of specified Income-tax Rules and Forms is provided by Rule 130, which removes several listed rules and Appendix II forms from the Income-tax Rules, 1962. The provision operates as a saving clause, preserving continuity of proceedings, agreements, appointments, approvals, recognitions, directions, instructions, notifications, and orders made under the omitted rules and forms. Pending proceedings before income-tax authorities, the Appellate Tribunal, or courts are to continue and be disposed of as if the omitted rules and forms remained in force.
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.
Omission of Income-tax rules and forms with savings keeps pending proceedings and prior approvals in force.
Omission of specified Income-tax Rules and Forms is provided by Rule 130, which removes several listed rules and Appendix II forms from the Income-tax Rules, 1962. The provision operates as a saving clause, preserving continuity of proceedings, agreements, appointments, approvals, recognitions, directions, instructions, notifications, and orders made under the omitted rules and forms. Pending proceedings before income-tax authorities, the Appellate Tribunal, or courts are to continue and be disposed of as if the omitted rules and forms remained in force.
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