Application for opting for safe harbour for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head “Profits and gains of business or profession”

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..... e to tax under the head Profits and gains of business or profession To, The Assessing Officer ............................................. Sir/Madam, I propose to opt for the safe harbour rules under section 92CB of the Income-tax Act, 1961(43 of 1961) read with rules 10TI to 10TIC of the Income-tax Rules, 1962. In this regard the particulars are as under: 1. General: (a) Full name of the assesse .....

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..... of raw diamonds (e) If reply to item (d) referred above is yes, description of such other business(es) (f) Profits of such other business chargeable to tax under the head Profits and gains of business or profession I declare that the information furnished herein is correct and truly stated. Place: ................................. Date: ................................. Yours faithfully, ......... .....

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