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)
Dispute Resolution Committee definitions set the scope of specified orders, specified conditions, and eligible persons for dispute resolution. Dispute Resolution Committee means the committee constituted under section 245MA of the Income-tax Act. The rule defines specified order to include a draft assessment order, certain intimations objected to by the assessee, deductor or collector, assessment or reassessment orders other than those passed pursuant to Dispute Resolution Panel directions, orders under section 154 enhancing assessment or reducing loss, and certain orders under sections 201 and 206C(6A) subject to prescribed conditions. It also defines specified conditions and specified person for dispute resolution under section 245MA.
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.
Dispute Resolution Committee definitions set the scope of specified orders, specified conditions, and eligible persons for dispute resolution.
Dispute Resolution Committee means the committee constituted under section 245MA of the Income-tax Act. The rule defines specified order to include a draft assessment order, certain intimations objected to by the assessee, deductor or collector, assessment or reassessment orders other than those passed pursuant to Dispute Resolution Panel directions, orders under section 154 enhancing assessment or reducing loss, and certain orders under sections 201 and 206C(6A) subject to prescribed conditions. It also defines specified conditions and specified person for dispute resolution under section 245MA.
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