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)
Undertaking requirement under rule 11UE establishes a prescribed form for compliance with Income-tax Rules and submission procedure. Form No. 1 prescribes an undertaking for compliance with sub-rule (1) of rule 11UE of the Income-tax Rules, 1962, included within Appendix IV which consolidates Forms No. 1-4 and follows a regulatory insertion by the cited notification, thereby formalizing the documentation and submission mechanism for the rule 11UE undertaking.
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Provisions expressly mentioned in the judgment/order text.
Undertaking requirement under rule 11UE establishes a prescribed form for compliance with Income-tax Rules and submission procedure.
Form No. 1 prescribes an undertaking for compliance with sub-rule (1) of rule 11UE of the Income-tax Rules, 1962, included within Appendix IV which consolidates Forms No. 1-4 and follows a regulatory insertion by the cited notification, thereby formalizing the documentation and submission mechanism for the rule 11UE undertaking.
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