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Income-tax (eighth Amendment) Rules, 2021 - 28/2021 - Income Tax

Extract

..... 21. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (a) in rule 6G, after sub-rule (2), the following sub-rule shall be inserted, namely:- “(3) The report of audit furnished under this rule may be revised by the person by getting revised report of audit from an accountant , duly signed and verified by such accountant, and furnish it before the end of the relevant assessment year for which the report pertains, if th .....

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Income-tax (eighth Amendment) Rules, 2021 - 28/2021 - Income Tax

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..... ub-clauses (ca) and (cb), the following sub-clauses, shall be substituted namely:- “(ca) Adjustment made to the written down value under section 115BAC/115BAD (for assessment year 2021-2022 only)…… (cb) Adjustment made to written down value of Intangible asset due to excluding value of goodwill of a business or profession….. (cc) Adjusted written down value……….”; (iv) in clause 32, for sub-clause (a), the following sub-clause shall be substit .....

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Income-tax (eighth Amendment) Rules, 2021 - 28/2021 - Income Tax

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