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)
Gross total income threshold fixed for salary taxation under the prescribed proviso to section 17. The prescribed gross total income for the purposes of clause (vi) of the proviso to clause (2) of section 17 of the Act is fixed at eight lakh rupees. This rule operates within the salary taxation framework under the Income-tax Rules, 1962 and specifies the income threshold relevant for applying the stated proviso.
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.
Gross total income threshold fixed for salary taxation under the prescribed proviso to section 17.
The prescribed gross total income for the purposes of clause (vi) of the proviso to clause (2) of section 17 of the Act is fixed at eight lakh rupees. This rule operates within the salary taxation framework under the Income-tax Rules, 1962 and specifies the income threshold relevant for applying the stated proviso.
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