TMI BlogIncome-tax (11th Amendment) Rules, 2014 - Amendment in Rules 2C, 2CA, 11AA, Form 10A, Form 56 and Form 56DX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2014. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , - (A) in rule 2C , - (i) in sub-rule (1), the following proviso shall be inserted, namely:- Provided that on or after the specified date, the prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section 10 shall be the Principal Commissioner or Commissioner, to whom the application shall be made as provided in sub-rule (2). ; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral means the Chief Commissioner or Director General whom the Central Board of Direct Taxes may, authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in relation to any fund or trust or institution; (ii) Principal Commissioner or Commissioner means the Principal Commissioner or Commissioner whom the Central Board of Direct Taxes may, authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in relation to any fund or trust or institution; (iii) specified date means the date which the Central Board of Direct Taxes may, by notification in the Official Gazette , specify in this behalf. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion form along with the enclosures should be sent. ; (b) for item 4, the following item shall be substituted, namely: - 4. The applicant shall furnish any other documents or information as required by the Chief Commissioner or Director General or Principal Commissioner or Commissioner or any authority authorised by the Chief Commissioner or Director General or Principal Commissioner or Commissioner, as the case may be. ; (III) in Form 56D , in the Notes,- (a) for item 1, the following item shall be substituted, namely: - 1. The application form,- (a) filed before the specified date, should be sent to the Chief Commissioner or Director General whom the Central Board of Direct Taxes may aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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