Income-tax (Second Amendment) Rules, 2006 - Substitution of rule 31AC and Form No. 26QA

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..... ral 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 (Second Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) in Part VI, for rule 31AC, the following rules shall be substituted, namely .....

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..... hall be verified in the manner indicated therein. (2) The quarterly return referred to in sub-rule (1) shall be furnished, (i) to the Director General of Income-tax (Investigation), New Delhi or the person authorised by the Director General of Income-tax (Investigation), New Delhi; (ii) on or before the 31st July, the 31st October, the 31st January and the 30th June following the respective .....

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