Income-tax (20th Amendment) Rules, 2021. - Amends Rule 12 - Return of income - 82/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 82/2021 New Delhi, the 27th July, 2021 G.S.R. 509(E). -In exercise of the powers conferred by section 139 and section 148 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 Income-tax (20th Amendment) Rules, 2021. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , in rule 12 , (a) in sub-rule (1), in the opening portion, for the words, brackets and figures or sub-section (1) of section 148 , the words and figures or section 148 shall be substituted; (b) in sub-rule (5), for the figure 2019 , the figure 2020 shall be substituted. [F. No. 370142/29/2021-TPL] SHEFALI SINGH, Under Secy., Tax Policy and Legislation Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii), vide number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification GSR 472(E), dated the 07th July, 2021.