Home Notifications 2020 Income Tax Income Tax - 2020 Section 295 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Income-tax (12th Amendment) Rules, 2020. - 31/2020 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 31/2020 New Delhi, the 29th May, 2020 INCOME-TAX G.S.R. 338(E).- In exercise of the powers conferred by section 139 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 the Income-tax Rules, 1962 , namely:- 1. Short title and commencement . (1) These rules may be called the Income-tax (12th Amendment) Rules, 2020. (2) They shall come into force with effect from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) in rule 12 , in sub-rule (1)─ (I) in clause (a), in the proviso,- (i) in item (V), the word or shall be inserted at the end; (ii) items (VII) and (VIII) shall be omitted; (II) in clause (ca), in the proviso, item (VI) shall be omitted. (b) in Appendix II , for Form Sahaj (ITR-1) , Form ITR-2 , Form ITR-3 , Form Sugam (ITR-4) , Form ITR-5, Form ITR-6 , Form ITR-7 and Form ITR-V , the following Forms shall, respectively, be substituted, namely:- [F. No. 370142/32/2019-TPL] ANKUR GOYAL, Under Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March,1962 and last amended by the Income-tax (11th Amendment) Rules, 2020, vide notification number G.S.R. 329 (E) dated 28.5.2020
|