Certificate for no tax deduction: amendment corrects cross reference in rule 28AB, applied retrospectively to align eligibility and conditions. The Tenth Amendment substitutes the reference in rule 28AB(2) from 'sub rule (2)' to 'sub rule (1)', thereby aligning the provision that identifies persons eligible to apply for a certificate for no deduction of tax at source with the sub rule prescribing the conditions for such applications; the amendment is given retrospective effect and certified as not prejudicial to assessees.
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.
Certificate for no tax deduction: amendment corrects cross reference in rule 28AB, applied retrospectively to align eligibility and conditions.
The Tenth Amendment substitutes the reference in rule 28AB(2) from "sub rule (2)" to "sub rule (1)", thereby aligning the provision that identifies persons eligible to apply for a certificate for no deduction of tax at source with the sub rule prescribing the conditions for such applications; the amendment is given retrospective effect and certified as not prejudicial to assessees.
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