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 of income under section 158BC requires filing Form ITR-B electronically with prescribed verification and AO scrutiny for credit claims. Returns under section 158BC for searches or requisitions on or after 1 September 2024 must be filed in Form ITR-B and verified as indicated. Audit-assessed persons, companies and political parties must file electronically under digital signature; others may file electronically by digital signature or by transmitting return data with an electronic verification code. The Principal Director-General/Director-General (Systems) will prescribe procedures, formats and security policies for secure data capture, transmission, archival and retrieval. Claims of tax credit against undisclosed block-period income, other than self-assessment tax, are subject to verification and satisfaction of the Assessing Officer.
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 of income under section 158BC requires filing Form ITR-B electronically with prescribed verification and AO scrutiny for credit claims.
Returns under section 158BC for searches or requisitions on or after 1 September 2024 must be filed in Form ITR-B and verified as indicated. Audit-assessed persons, companies and political parties must file electronically under digital signature; others may file electronically by digital signature or by transmitting return data with an electronic verification code. The Principal Director-General/Director-General (Systems) will prescribe procedures, formats and security policies for secure data capture, transmission, archival and retrieval. Claims of tax credit against undisclosed block-period income, other than self-assessment tax, are subject to verification and satisfaction of the Assessing Officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
