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Income-tax (10th Amendment) Rules, 2021 - 32/2021 - Income Tax

Extract

..... (1) These rules may be called the Income-tax (10th Amendment) Rules, 2021. (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 2DB,- (i) after clause (iii), the following proviso shall be inserted, namely:− “Provided that the provisions of clause (iii) shall not apply to any payment made to creditors or depositors for loan taken or borrowing for the purpo .....

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Income-tax (10th Amendment) Rules, 2021 - 32/2021 - Income Tax

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..... rol over the Foreign Tax and Tax Research Division) (For application during other financial year)** Madam/ Sir, The applicant is a Pension Fund and interested in making investment in terms of clause (23FE) of section 10 of the Income-tax Act, 1961 and therefore, it is requested that necessary notification may kindly be issued, the details for which are as under: (a) Name of the Pension Fund : (b) Address of the Pension Fund : (c) Tax Identification Number of the country of residence : (d) Countr .....

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Income-tax (10th Amendment) Rules, 2021 - 32/2021 - Income Tax

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..... defined contributions for participants or beneficiaries of funds or plans referred to in (c) above and no portion of the earnings or assets of the pension fund inures any benefit to any other private person barring any payment made to the creditors or depositors or loan or borrowing taken for purposes other than for making investment in India; and (e) the Pension Fund does not participate in the day to day operations of investee ^ barring any monitoring mechanism to protect the investment with .....

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Income-tax (10th Amendment) Rules, 2021 - 32/2021 - Income Tax

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..... _____________ Place __________ (Signature) ________________ Name ________________ Notes: 1. **Delete whichever is not applicable. 2. *To be signed by the person competent to verify the return of income under section 140 of the Income-tax Act, 1961. 3.^ An “investee” shall have the same meaning as in clause (i) of Explanation 2 to clause (23FE) of section 10 of the Income-tax Act, 1961. 4. ¥ loan and borrowing shall have the same meaning as in sub-clause (b) of clause (ii) of Expl .....

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Income-tax (10th Amendment) Rules, 2021 - 32/2021 - Income Tax

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