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Income-tax (6th Amendment) Rules, 2019. - 60/2019 - Income Tax

Extract

..... - 1. Short title and commencement. - (1) These rules may be called the Income-tax (6th Amendment) Rules, 2019. (2) They shall come into force on the 5th November, 2019. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), - (i) for ‘rules 2C and 2CA’, the following rule shall be substituted, namely: - “Application for the purpose of grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of cla .....

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Income-tax (6th Amendment) Rules, 2019. - 60/2019 - Income Tax

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..... l signature; or (ii) through electronic verification code in a case not covered under clause (i). (4 ) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down the data structure, standards and procedure of furnishing and verification of Form No. 56 and shall be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished.”. (ii) .....

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Income-tax (6th Amendment) Rules, 2019. - 60/2019 - Income Tax

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..... nsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said form so furnished. (4) The Principal Commissioner or Commissioner may call for such further documents or information from applicant or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of the applicant. (5) Where the Principal Commissioner or Commissioner is satisfied that all the conditions laid down in c .....

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Income-tax (6th Amendment) Rules, 2019. - 60/2019 - Income Tax

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