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)
Search assessment return filing in Form ITR-B requires digital or electronic verification, with tax credit claims subject to scrutiny. Return of income under section 158BC, in relation to search or requisition cases covered by section 132 or section 132A on or after 1 September 2024, must be furnished in Form ITR-B and verified as indicated in the form. The mode of furnishing depends on the category of person: audited assessees, companies and political parties must use digital signature, while other persons may use digital signature or electronic verification code. Credit claims against undisclosed block-period income are subject to verification by 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.
Search assessment return filing in Form ITR-B requires digital or electronic verification, with tax credit claims subject to scrutiny.
Return of income under section 158BC, in relation to search or requisition cases covered by section 132 or section 132A on or after 1 September 2024, must be furnished in Form ITR-B and verified as indicated in the form. The mode of furnishing depends on the category of person: audited assessees, companies and political parties must use digital signature, while other persons may use digital signature or electronic verification code. Credit claims against undisclosed block-period income are subject to verification by the Assessing Officer.
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