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Income-tax (25th Amendment) Rules, 2022 - 96/2022 - Income Tax

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..... ules), for rule 17, the following rule shall be substituted, namely:- “17. Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or section 11.- (1) The option to be exercised in accordance with the provisions of the Explanation to sub-section (1) of section 11 of the Act in respect of income of any previous year relevant to the assessment year beginning on or after the 1st day of April, 2016 shall be in Form No. 9A and shall be furnished before the expiry of the time allowed under sub-section (1) of section 139 of the Act for furnishing the return of income of the relevant assessment year. (2) The statement to be furnished to the Assessing Officer or the prescribed authority under clause (a) o .....

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Income-tax (25th Amendment) Rules, 2022 - 96/2022 - Income Tax

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..... ause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 To The Assessing Officer/Prescribed Authority, ………………………………………………… ………………………………………………... I,,…………………………………on behalf of .......................................................................... [name of the fund /institution / trust / any university / other educational institution /any hospital / other medical institution/associa .....

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Income-tax (25th Amendment) Rules, 2022 - 96/2022 - Income Tax

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..... e of the forms or modes specified in sub-section (5) of section 11 of the Income-tax Act, 1961. 3. It is further brought to your notice that the said………………….[name of the fund /institution / trust / any university / other educational institution /any hospital / other medical institution/association] had in respect of an assessment year preceding the relevant assessment year given the statement regarding accumulation or setting apart of an amount as required under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10/ clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 [strike off whichever is inapplicable] as detailed below: Year of Accumulation .....

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Income-tax (25th Amendment) Rules, 2022 - 96/2022 - Income Tax

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