Income-tax (13th Amendment) Rules, 2020

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..... 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 (13th Amendment) Rules, 2020. (2) They shall come into force from the 1st day of April, 2021 and shall accordingly apply in relation to the assessment year 2021-22 and su .....

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..... rovided by such employer through paid voucher shall not apply to an employee, being an assessee, who has exercised option under sub-section (5) of section 115BAC.". [F. No.370142/15/2020-TPL] GUDRUN NEHAR, Director (Tax Policy and Legislation) Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E), dated the .....

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