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Income-tax (2nd Amendment) Rules, 2020 - 03/2020 - Income Tax

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..... t.- (1) These rules may be called the Income-tax (2nd Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 10 DA, with effect from the 1st day of April, 2020, - (a) for the marginal heading, the following marginal heading shall be substituted, namely: - “Maintenance and furnishing of information and docu .....

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Income-tax (2nd Amendment) Rules, 2020 - 03/2020 - Income Tax

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..... hing the Form No. 3CEAA.”; (c) sub-rules (6), (7) and (8) shall be re-numbered as sub-rules (5), (6) and (7) respectively. 3. In the said rules, in rule 10DB, - (a) for sub-rules (1) and (2), the following shall be substituted, namely: - “(1) The income-tax authority for the purposes of section 286 shall be the Joint Commissioner as may be designated by the Director General of Income-tax (Risk Assessment). (2) The notification under sub-section (1) of section 286 shall be made in For .....

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Income-tax (2nd Amendment) Rules, 2020 - 03/2020 - Income Tax

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