Income -tax (15th Amendment) Rules, 2019

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..... f 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 rules may be called the Income -tax (15th Amendment) Rules, 2019. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 19 .....

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..... Place:______ Date:______ ________________________________ (Signature and Stamp/Seal of the Accountant) Name of the Signatory_____________________________ Full Address___________________________________ Membership No. ________________________________ Notes: 1. *Delete whichever is not applicable. 2. This report is to be given by a chartered accountant within the meaning of the Chartered .....

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..... nal employees*, the emoluments of whom is eligible for deduction under section 80JJAA,- (i) employed during the previous year, c(i) (ii) employed during the immediately preceding year c(ii) (iii) Total [c(i)+c(ii)] c(iii) (d) Total amount of emoluments ** paid or payable to additional employee entitled for deduction u/s 80JJAA in respect of,- (i) additional e .....

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..... oyed during the previous year or in the immediately preceding year, as the case may be, but does not include,- (a) an employee whose total emoluments are more than twenty-five thousand rupees per month; or (b) an employee for whom the entire contribution is paid by the Government under the Employees' Pension Scheme notified in accordance with the provisions of the Employees' Provident .....

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..... s service or superannuation or voluntary retirement, such as gratuity, severance pay, leaves encashment, voluntary retrenchment benefits, commutation of pension and the like. 3. # The amount shall not include the emoluments, paid otherwise than by an account payee cheque or account payee bank draft or by way of a electronic clearing system through a bank account or through such other prescribed e .....

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