Rule 90: the assessee shall furnish Form No. 49, complete in all respects, to the Assessing Of-ficer on or be

Bare law

Rule 90 - the assessee shall furnish Form No. 49, complete in all respects, to the Assessing Of-ficer on or before the due date sp

90. (1) For the purposes of exercise of the option for safe harbour,— (a) the assessee shall furnish Form No. 49, complete in all respects, to the Assessing Of-ficer on or before the due date specified in section 263(1)(c) for furnishing the return of income for the relevant tax year; and (b) the return of income for the said tax year is furnished by the assessee on or before the date of furnishing of Form No. 49. (2) On receipt of Form No. 49, the Assessing Officer shall verify whether— (a) the

Procedure relating to transactions of provision of information technology services.

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