Home Notifications 1999 Income Tax Income Tax - 1999 Section 295 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Income-tax (Fourteenth Amendment) Rules, 1999 - S.O.420(E) - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 10950 New Delhi, the 4th June, 1999 INCOME-TAX S.O.420(E).- In exercise of the powers conferred by section 295 , read with section 44AB , of the Income-tax Act,1961 (43 of 1961) , the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules,1962 , namely:- 1. (1) These rules may be called the Income-tax (Fourteenth Amendment) Rules, 1999. (2) They shall come into force on their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , for rule 6G , the following rule shall be substituted, namely:- 6G. Report of audit of accounts to be furnished under section 44AB . - (1) The report of audit of the accounts of a person required to be furnished under section 44AB shall,- (a) in the case of a person who carries on business or profession and who is required by or under any other law to get his accounts audited, be in Form No. 3CA; (b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), be in Form No. 3CB. (2) The particulars which are required to be furnished under section 44AB shall be in Form No.3CD. 3. In Appendix II to the Income-tax Rules, 1962 ,- (a) for Form No.3CA, the following Form shall be substituted, namely:- FORM NO. 3CA FORM NO. 3CB FORM NO. 3CD [F. No. 153/74/98/TPL] S. BALASUBRAMANIAN, Under Secy.
|