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)
Salary income threshold under Salaries fixed for a specific statutory purpose in the income tax rules. For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under the head Salaries is fixed at four lakh rupees. The rule operates as a specific determination of salary income for that statutory purpose and applies only within the scope of the referenced provision.
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.
Salary income threshold under Salaries fixed for a specific statutory purpose in the income tax rules.
For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under the head Salaries is fixed at four lakh rupees. The rule operates as a specific determination of salary income for that statutory purpose and applies only within the scope of the referenced provision.
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