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)
Updated return of income filing framework prescribes Form ITR-U, electronic modes, and secure verification standards. Updated returns of income under rule 12AC must be filed in Form ITR-U by persons eligible under section 139(8A) for the relevant assessment years. Filing mode depends on the category of person: some entities must furnish the return electronically under digital signature, while others may use either digital signature or electronic verification code. The systems authorities are to specify the procedures, formats, standards and security policies for secure electronic filing.
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.
Updated return of income filing framework prescribes Form ITR-U, electronic modes, and secure verification standards.
Updated returns of income under rule 12AC must be filed in Form ITR-U by persons eligible under section 139(8A) for the relevant assessment years. Filing mode depends on the category of person: some entities must furnish the return electronically under digital signature, while others may use either digital signature or electronic verification code. The systems authorities are to specify the procedures, formats, standards and security policies for secure electronic filing.
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