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Income-tax (4th Amendment) Rules, 2020 - 10/2020 - Income Tax

Extract

..... xercise of option under sub-section (5) of section 115BAA.-(1) The option to be exercised in accordance with the provisions of sub-section (5) of section 115BAA by a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2020, shall be in Form No. 10-IC. (2) The option in Form No. 10-IC shall be furnished electronically either under digital signature or electronic verification code. (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall - (i) specify the procedure for filing of Form No. 10-IC; (ii) specify the data structure, standards and manner of generation of electronic verification .....

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Income-tax (4th Amendment) Rules, 2020 - 10/2020 - Income Tax

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..... ncome - tax Act, 1961 To, The Assessing Officer, …………… ……… Sir/Madam, I,.................................................. , on behalf of [name and registered address of the company exercising the option under sub-section (5) of section 115BAA] ……………….having Permanent Account Number (PAN)……………………………….. do hereby exercise the option referred to in sub-section (5) of section 115BAA of the Income-tax Act, 1961 (the Act) for previous year 20…..-…… and subsequent years. 2. The details of the company are given below: (i) Name of the Company : (ii) .....

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Income-tax (4th Amendment) Rules, 2020 - 10/2020 - Income Tax

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..... ;……. Address…………………….………… Note: This option form should be signed by the principal officer. FORM No. 10-ID [See sub-rule (1) of rule 21AF] Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961 To, The Assessing Officer, …………… ……… Sir/Madam, I,.................................................. , on behalf of [name and registered address of the company exercising the option under sub-section (7) of section 115BAB] ………………. having Permanent Account Number (PAN)……………&hel .....

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Income-tax (4th Amendment) Rules, 2020 - 10/2020 - Income Tax

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..... on 115BAB in addition to the above conditions are and shall be satisfied by the aforesaid company. Place: Date: Yours faithfully, Signature of Principal Officer…………….………………. Name………………………………… Designation…………………………. Address…………………….………… Note: This option form should be signed by the principal officer.” . [Notification No. 10/2020/F. No. 370142/34/2019-TPL] NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division) No .....

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Income-tax (4th Amendment) Rules, 2020 - 10/2020 - Income Tax

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