RULE 101 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for income attribution in case of income from business and profession.
RULE 101 INCOME-TAX RULES 2026 RULE 101 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for income attribution in case of income from business and profession. 101. (1) For exercising option for safe harbour, the assessee shall furnish Form No. 49, complete in all respects, to the Assessing Officer before furnishing the return of income under… Read More »