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)
Prescribed undertaking forms under income tax rules set out compliance format for rule 11UE. Appendix IV to the Income-tax Rules, 1962 sets out prescribed undertaking forms under rule 11UE, namely Form No. 1, Form No. 2, Form No. 3 and Form No. 4. It identifies Form No. 1 as the undertaking under sub-rule (1) of rule 11UE and notes that the appendix was inserted by notification dated 01-10-2021.
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Provisions expressly mentioned in the judgment/order text.
Prescribed undertaking forms under income tax rules set out compliance format for rule 11UE.
Appendix IV to the Income-tax Rules, 1962 sets out prescribed undertaking forms under rule 11UE, namely Form No. 1, Form No. 2, Form No. 3 and Form No. 4. It identifies Form No. 1 as the undertaking under sub-rule (1) of rule 11UE and notes that the appendix was inserted by notification dated 01-10-2021.
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