Income-tax (13th Amendment) Rules, 2020

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..... 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 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 app .....

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..... first proviso in respect of free food and nonalcoholic beverage provided 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, Extraordi .....

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