Income-tax (12th Amendment) Rules, 2021. - SETTLEMENT OF CASES - withdraw of pending application - New Rule 44DA. Exercise of option under sub-section (1) of section 245M and intimation thereof

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..... New Delhi, the 30th April, 2021 G.S.R. 301(E). -In exercise of the powers conferred by sub-section (1) of section 245M 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 Income-tax Rules, 1962 , namely:- 1. Short title and commencement .- (1) These rules may be called the Incom .....

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..... or-General of Income-tax (Systems) or Director-General of Income-tax (Systems), as the case may be, and thereafter signed printout of the said form shall be uploaded in the manner specified by the Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems), as the case may be, under sub-rule (4). (4) The Principal Director-General of Income-tax (Systems) or Di .....

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..... t made under section 245C of the Income-tax Act, 1961 (hereinafter referred to as the Act) on .. vide number .. at .. . Bench. 2. I do hereby affirm that the aforesaid application was not declared invalid under sub-section (2C) of section 245D of the Act and no order under sub-section (4) of section 245D of the Act was issued on or before the 31st January, 2021 with res .....

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