The Income-tax (14th Amendment) Rules, 2019.

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..... on 194M and 194N of 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. Short title and commencement.- (1) These rules may be called the Income-tax (14th Amendment) Rules, 2019. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the I .....

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..... ithin the time specified in sub-rule (2C) into the Reserve Bank of India or the State Bank of India or any authorised bank. . 3. In the principal rules, in rule 31 , after sub-rule (3B), the following sub-rule shall be inserted , namely:- (3C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), every person responsible for deduction of tax under section 1 .....

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..... so to section 194N . 5. In the principal rules in rule 31A , after sub-rule(4B), the following sub-rule shall be inserted, namely: - (4C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section 194M shall furnish to the Principal Director General of Income-tax (Systems) or Director Ge .....

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