Income-tax (20th Amendment) Rules, 2004

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..... ing rules further to amend the Income-tax Rules, 1962, namely:- 1. These rules may be called the Income-tax (20th Amendment) Rules, 2004. 2. They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (A) for rule 114A, the following rule shall be substituted, namely:- Application for allotment of a tax deduction and .....

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..... ding 'B.-Deduction at source' or 'BB.- Collection at source', as the case may be, prior to the 1st day of October, 2004, on or before the 31st day of January, 2005; ( ii ) in a case where a person has,- 1. ( a ) deducted or deducts tax in accordance with the provisions of Chapter XVII under the heading 'B.-Deduction at source'; or 2. ( b ) collected or collects tax .....

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