Approval under section 80-O: applications must use the prescribed form and are delegated to Chief Commissioners. Applications for approval of agreements under section 80-O must be made and verified in the prescribed form; with effect from April 1, 1989, approval authority is delegated to Chief Commissioners/Directors-General of Income-tax and pending applications are transferred to them. Thereafter, applications must be filed before the concerned Chief Commissioner/Director-General in the prescribed form with enclosures signed by the person authorised to sign the return, filed in triplicate.
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.
Approval under section 80-O: applications must use the prescribed form and are delegated to Chief Commissioners.
Applications for approval of agreements under section 80-O must be made and verified in the prescribed form; with effect from April 1, 1989, approval authority is delegated to Chief Commissioners/Directors-General of Income-tax and pending applications are transferred to them. Thereafter, applications must be filed before the concerned Chief Commissioner/Director-General in the prescribed form with enclosures signed by the person authorised to sign the return, filed in triplicate.
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