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)
Tax deduction at source credit claims require electronic filing in Form No. 71 with prescribed verification and forwarding procedures. An assessee seeking credit of tax deduction at source under sub-section (20) of section 155 must apply in Form No. 71 and furnish it electronically to the Principal Director General of Income-tax (Systems), the Director General of Income-tax (Systems), or an authorised person. The form must be filed under digital signature where required, or through electronic verification code in other cases. The prescribed authority must set the procedure and related security, archival, and retrieval policies, and then forward the form to the Assessing Officer.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source credit claims require electronic filing in Form No. 71 with prescribed verification and forwarding procedures.
An assessee seeking credit of tax deduction at source under sub-section (20) of section 155 must apply in Form No. 71 and furnish it electronically to the Principal Director General of Income-tax (Systems), the Director General of Income-tax (Systems), or an authorised person. The form must be filed under digital signature where required, or through electronic verification code in other cases. The prescribed authority must set the procedure and related security, archival, and retrieval policies, and then forward the form to the Assessing Officer.
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