Income-tax (30th Amendment) Rules, 2021 - Safe Harbour - Applicability Extended - 117/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 117/2021 New Delhi, the 24th September, 2021 INCOME-TAX G.S.R. 661(E) .-In exercise of the powers conferred by sub-section (2) of section 92CB read with section 295 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:- 1. Short title and commencement. (1) These rules may be called the Income-tax (30th Amendment) Rules, 2021. (2) They shall be deemed to have come into force from the 1st day of April, 2021. 2. In the Income-tax Rules, 1962 , in rule 10TD , in sub-rule (3B), for the words and figures assessment year 2020-21 , the words and figures assessment years 2020-21 and 2021-22 shall be substituted. [F. No. 370142/44/2021-TPL] NEHA SAHAY, Under Secy. (Tax Policy and Legislation) Explanatory Memorandum : It is hereby certified that no person is being adversely affected by giving retrospective effect to these rules. Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, section-3, sub-section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number GSR 627 (E) dated the 13th September, 2021 .