Income-tax (Tenth Amendment) Rules, 2005

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..... les further to amend the Income-tax Rules, 1962, namely : 1. (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2005. (2) They shall come into force on the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962, ( a ) in Part VI, after rule 31, the following rules shall be inserted, namely : 31A. Quarterly statement of deduction of tax .....

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..... der sub-section (3) of section 206C - Every person, being a person responsible for collecting tax under section 206C shall, in accordance with the proviso to sub-section (3) of section 206C, deliver or cause to be delivered to the prescribed income-tax authority or the person authorized by such authority, quarterly statement in Form No. 27EQ on or before the 15th July, the 15th October, the 15th J .....

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..... g the financial year during which taxes were deducted or collected or paid. ( b ) in Appendix II,- ( i ) after Form No. 24, the following form shall be inserted, namely: FORM NO. 24Q ( ii ) after Form No. 26, the following form shall be inserted, namely: FORM NO. 26AS ( iii ) after Form No. 27E , the following form shall be inserted, namely: FORM NO. 27EQ ( iv ) a .....

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