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)
Return filing conditions for specified taxpayers based on turnover, receipts, tax deduction, and bank deposit thresholds. Prescribes the conditions for furnishing a return of income by persons covered by clause (b) of sub-section (1) of section 139. A return is required where business sales, turnover or gross receipts exceed sixty lakh rupees, professional gross receipts exceed ten lakh rupees, aggregate TDS and TCS is twenty-five thousand rupees or more, or aggregate savings bank deposits reach fifty lakh rupees or more. For an individual resident in India aged sixty years or more, the TDS/TCS threshold is fifty thousand rupees.
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.
Return filing conditions for specified taxpayers based on turnover, receipts, tax deduction, and bank deposit thresholds.
Prescribes the conditions for furnishing a return of income by persons covered by clause (b) of sub-section (1) of section 139. A return is required where business sales, turnover or gross receipts exceed sixty lakh rupees, professional gross receipts exceed ten lakh rupees, aggregate TDS and TCS is twenty-five thousand rupees or more, or aggregate savings bank deposits reach fifty lakh rupees or more. For an individual resident in India aged sixty years or more, the TDS/TCS threshold is fifty thousand rupees.
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