Income-tax (10th Amendment) Rules, 2019 - Credit of TDS to be given to the person from whose account tax is deducted, in the year in which such amount is deducted.

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..... New Delhi, the 27th September, 2019 INCOME-TAX G.S.R. 694(E) . - In exercise of the powers conferred by section 199 read with section 295 of the Income-tax 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. Short title and commencement. - (1) These .....

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..... Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to the present rules. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 679(E), dated 2 .....

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