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Income-tax (5th Amendment) Rules, 2020 - 11/2020 - Income Tax

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..... Amendment) Rules, 2020. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 114AA, the following rule shall be inserted, namely:- “114AAA. Manner of making permanent account number inoperative. (1) Where a person, who has been allotted the permanent account number as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under sub-section (2) of section 139AA, has failed to intimate the .....

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Income-tax (5th Amendment) Rules, 2020 - 11/2020 - Income Tax

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..... g under the Act and provisions of sub-rule (2) shall not be applicable from such date of intimation. (4) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the formats and standards along with the procedure for verifying the operational status of permanent account number under sub-rule (1) and sub-rule (2).”. [F.No. 370149/166/2019-TPL] ANKUR GOYAL, Under Secy. Note : The principal rules were published in the Gazetted of India, .....

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Income-tax (5th Amendment) Rules, 2020 - 11/2020 - Income Tax

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