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        Case ID :
        Income Tax

        Income-tax (Fifteenth Amendment) Rules - 203/2003 - Income Tax Act, 1961

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        Deduction documentation: new requirement to file Form 56FF with income-tax return to claim specified deduction. Requires assessees claiming the deduction under clause (b) of sub-section (1B) of section 10A to furnish prescribed particulars with their return of income in the prescribed format, and prescribes Form No. 56FF as the format to be inserted in Appendix II of the Income-tax Rules.
                      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.

                            Deduction documentation: new requirement to file Form 56FF with income-tax return to claim specified deduction.

                            Requires assessees claiming the deduction under clause (b) of sub-section (1B) of section 10A to furnish prescribed particulars with their return of income in the prescribed format, and prescribes Form No. 56FF as the format to be inserted in Appendix II of the Income-tax Rules.


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