Income-tax (9th Amendment) Rules, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ral 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 (9th Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), after rule 21AC, the following rule .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eration of electronic verification code, referred to in sub-rule(2), for purpose of verification of the person furnishing the form referred to in the said sub- rule; and (iii) be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to Form so furnished."; 3. In the principal rules, after Form No. 10-IA, the following Form shall be inserte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p;………………………….. do hereby exercise the option referred to in sub-section (4) of section 115BA of the Income-tax Act, 1961 (the Act) for previous year 20…-…… and subsequent years. 2. The details of the company is given below (i) Name of the Company exercising the option under sub-section (4) of section 115BA .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p;…………. Address…………………….………… Note 1: 1. This option form should be signed by the principal officer." [F. No. 370142/7/2017-TPL] NIRAJ KUMAR, Under Secy. (Tax Policy and Legislation) Note 2: The principal rules were published in the Gazette of India Extraordinary, Part III, section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X