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          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.

          <h1>Safe harbour option requires filing the prescribed form before return; misrepresentation or concealment can invalidate the option.</h1> Safe harbour option requires the assessee to furnish the prescribed Form No. 3CEFC to the Assessing Officer before filing the return; if the option is not exercised, income from the eligible business is determined under the Act without regard to rule 10TIA(2). The Assessing Officer may declare the option invalid by written order for incorrect facts or concealment, but must afford a reasonable opportunity of being heard and serve a copy of the order, with other provisions of the Act applying accordingly.

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