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 set for salary taxation, defining when the proviso to clause (2) of section 17 applies. Rule 3D of the Income tax Rules prescribes that, for the purposes of clause (vi) of the proviso to clause (2) of section 17 of the Act relating to salary income, the prescribed gross total income shall be eight lakh rupees, establishing the income threshold to determine the proviso's applicability.
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 set for salary taxation, defining when the proviso to clause (2) of section 17 applies.
Rule 3D of the Income tax Rules prescribes that, for the purposes of clause (vi) of the proviso to clause (2) of section 17 of the Act relating to salary income, the prescribed gross total income shall be eight lakh rupees, establishing the income threshold to determine the proviso's applicability.
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