Income-tax (13th Amendment) Rules, 2017

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..... f the Income-tax Act, 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 (13 th Amendment) Rules, 2017. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereafter referred to a .....

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..... he Reserve Bank of India or the State Bank of India or any authorized bank. . 3. In the principal rules , in rule 31 , after sub-rule (3A), the following sub-rule shall be inserted, namely:- (3B) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction o .....

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..... by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) a challan-cum-statement in Form No.26QC electronically in accordance with the procedures, formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the deduction is made. 5. In the principal rules ,- (a) after Form No.16B , the following .....

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