TMI BlogIncome-tax (32nd Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2022. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 131 , the following rule shall be inserted, namely Application for recomputation of income under sub-section (18) of section 155. 132 . (1) An application requesting for recomputation of total income of the previous year without allowing the claim for deduction of surcharge or cess, which has been claimed and allowed as deduction under section 40 in the said previous year, shall be made in Form No. 69 on or before the 31st day of March, 2023. (2) Form No. 69 shall be furnished electronically to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person filing the application (2) PAN or Aadhaar number (if available) of the person filing the application (3) Name of the person in respect of which the application is being filed (if different from (1)) (4) PAN of the person in respect of which the application is being filed (if different from (2) (5) Address (6) E-mail Id (7) Mobile Number (8) Details of computation of total income without deduction of surcharge and cess S. No Asse -ssment year Amount of surcharge and cess claimed and allowed as deduction Total income/loss after allowing deduction of amount mentioned in (3) # Deemed Total I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication in my capacity as . of and I am also competent to make this application and verify it. Date: Place: Signature: Address: *Tax payable includes interest, surcharge and cess on the tax payable. # Total income/deemed total income should be reported as per latest assessment/ reassessment/ recomputation order, as the case may be. Note: 1. Row no. (3) and (4) would be needed where: (i) the successor entity is filing the Form for predecessor entity who is no longer in existence (ii) the Form is filed by the legal heir of deceased person 2. Separate Form must be filed for each predecessor entity if there are more than one predecessors 3. Sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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