Income-tax (Eleventh Amendment) Rules, 2025 - 27EQ Quarterly statement of Tax Collection at Source under section 206C

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..... read with section 206C 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. (1) These rules may be called the Income-tax (Eleventh Amendment) Rules, 2025.     (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax .....

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..... such as golf kit, ski-wear 6C MH 206C Collection at source on sale of home theatre system 6C MI 206C Collection at source on sale of horse for horse racing in race clubs and horse for polo 6C MJ". [No. 35/2025/F. No. 370142/11/2025-TPL] ASHISH KUMAR AGRAWAL, Dy. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) .....

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