Income-tax (First Amendment) Rules, 2018

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..... b-section (1) of section 12A 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. (1) These rules may be called the Income-tax (First Amendment) Rules, 2018. (2) They shall come into force from the date of its publication in the Official Gazette .....

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..... the document evidencing the creation of the trust, or establishment of the institution; (c) self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be; (d) self-certified copy of the documents evidencing adoption or modification of the objects, if any; (e) where the trust or institution has been in .....

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..... f the return of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered under clause (i). (3) Form No. 10A shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assessee. (4) The Principal Director General of Income-tax (Systems) or the Director General of .....

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