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Income-tax (21st Amendment) Rules, 2020. - 75/2020 - Income Tax

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..... he Income-tax (21st 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 (hereinafter referred to as the principal rules), in rule 29B,- (a) for the words “banking company”, wherever they occur, the words “banking company or an insurer” shall be substituted; (b) after sub-rule (5), the following explanation shall be inserted, namely - “Explanation.- for the purposes of thi .....

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Income-tax (21st Amendment) Rules, 2020. - 75/2020 - Income Tax

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..... ated at _______________ [name of the place and country]; (c) that the said company or insurer is entitled to receive interest (other than 'Interest on securities') and other sums not being dividends, chargeable under the provisions of the Income -tax Act, 1961, during the financial year; (d) that the company fulfills all the conditions laid down in rule 29B of the Income-tax Rules, 1962. I, therefore, request that a certificate may be issued authorising the said company/insurer to receiv .....

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Income-tax (21st Amendment) Rules, 2020. - 75/2020 - Income Tax

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