Income-tax (20th Amendment) Rules, 2004

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..... nd the Income-tax Rules, 1962, namely:- 1. These rules may be called the Income-tax (20th Amendment) Rules, 2004. 2. They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (A) for rule 114A, the following rule shall be substituted, namely:- Application for allotment of a tax deduction and collection account number 114A. (1) An appl .....

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..... n at source', as the case may be, prior to the 1st day of October, 2004, on or before the 31st day of January, 2005; (ii) in a case where a person has,- 1. (a) deducted or deducts tax in accordance with the provisions of Chapter XVII under the heading 'B.-Deduction at source'; or 2. (b) collected or collects tax in accordance with the provisions of Chapter XVII under the heading  .....

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