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Rule 130 - Omission of certain rules and Forms and savings - Income-tax Rules, 1962
Extract
1 [ 130. Omission of certain rules and Forms and savings. -(1) Rules 5A, 5AB, 6ABB, 12B, 12BA, 4 [ **** ] , 2 [ **** ] , 16E, 16F, 18B, 18BB, 18BBA, 18DD, 18DDA, 20AB, 29AA, 29D, 37, 37E, 37F, 44A, 48, 123 and rule 124 shall be omitted. (2) In Appendix II, Forms ITR-8, 2B, 2C, 2E, 3AA, 3AAA, 3BA, 4, 5, 5A, 10AA, 10C, 10CC, 10CCA, 10CCAA, 10CCAB, 10CCABA, 10CCAC, 10CCAD, 10CCAE, 10CCAF, 10CCAG, 10CCAH, 10CCAI, 10CCBA, 10CCBB, 10CCBBA, 10CCBC, 10CCBD, 10DB, 10DC, 10G, 10HA, 11, 11A, 12, 12A, 15I, 15J, 16AA, 22, 24, 26, 27E, 30, 34A, 34B, 34BA, 37, 37EE, 37F, 37G, 37H, 37-I, 54, 55, 56A, 56AA, 56B, 56BA, 56C, 56CA, 56E, 5 [ **** ] , 3 [ **** ] , 56G, 56H, 58A, 58B, 63, 63A and Form 63AA shall be omitted. (3) Notwithstanding such omission, on and from the date of commencement of this rule (i) any proceeding pending before any income-tax authority, any Appellate Tribunal or any court, by way of appeal, reference or revision, shall be continued and disposed of as if rules and forms mentioned in sub-rule (1) and sub-rule (2) have not been omitted; (ii) any agreement entered into, appointment made, approval given, recognition granted, direction, instruction, notification or order issued under the rules and Forms mentioned in sub-rule (1) and sub-rule (2) shall be deemed to continue in force as if rules and forms mentioned in sub-rule (1) and sub-rule (2) have not been omitted. ] ************ NOTES:- 1. Inserted vide NOTIFICATION NO. 83/2021 dated 29-07-2021 2. Omitted vide NOTIFICATION NO. 140/2021 dated 29-12-2021 w.e.f. 29-07-2021 before it was read as 16DD 3. Omitted vide NOTIFICATION NO. 140/2021 dated 29-12-2021 w.e.f. 29-07-2021 before it was read as 56FF 4. Omitted vide NOTIFICATION NO. 91/2023 dated 19-10-2023 w.e.f. 29-07-2021 before it was read as, 16D 5. Omitted vide NOTIFICATION NO. 91/2023 dated 19-10-2023 w.e.f. 29-07-2021 before it was read as, 56F
