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TMI BlogIncome-tax (Twelfth Amendment) Rules, 2003X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Twelfth Amendment) Rules, 2003. (2) They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962,-- (a) in Part VI,-- (A) in rule 30, for sub-rule (1), the following sub-rule shall be substituted, namely: '(1) All sums deducted in accordance with the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) where the income by way of interest on securities referred to in section 193 or the income by way of interest referred to in section 194A or the sum referred to in section 194C or the income by way of insurance commission referred to in section 194D or the payment to non-resident sportsmen or sports associations referred to in section 194E or the income by way of commission, remuneration or pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two months of the expiration of the month in which that date falls; (2) in any other case, within one week from the last day of the month in which the deduction is made; and (ii) in respect of sums deducted in accordance with the other provisions within one week from the last day of the month in which the deduction is made: Provided that the Assessing Officer may, in special cases, and with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax under section 192 from "Salaries" 24 June 2 Annual return of deduction of tax under section 193 from "Interest on securities", under section 194 from "Dividends", under section 194A from "Interest other than interest on securities", under section 194B from "Winnings from lotteries or crossword puzzles", under section 194BB from "Winnings from horse races", under section 194C from "Paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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