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)
Electronic furnishing of income-tax forms requires board-approved standards, verification methods, and security policies for electronic records. Specified Forms, returns, statements, reports and orders prescribed in Appendix II may be required to be furnished electronically by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with Board approval. Electronic furnishing is to be made either under digital signature or through an electronic verification code, depending on the applicable mode. The authority must also specify the records covered, lay down the data structure, standards and procedure for furnishing and verification, and implement security, archival and retrieval policies.
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.
Electronic furnishing of income-tax forms requires board-approved standards, verification methods, and security policies for electronic records.
Specified Forms, returns, statements, reports and orders prescribed in Appendix II may be required to be furnished electronically by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with Board approval. Electronic furnishing is to be made either under digital signature or through an electronic verification code, depending on the applicable mode. The authority must also specify the records covered, lay down the data structure, standards and procedure for furnishing and verification, and implement security, archival and retrieval policies.
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