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TMI BlogIncome-tax (11th Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... by sub-section (2) of section 92CE 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. Short title and commencement. - (1) These rules may be called the Income-tax (11th Amendment) Rules, 2019. (2) They shall come into force wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant previous year; (b) from the end of the month in which the advance pricing agreement has been entered into if the said agreement has been entered into after the due date of filing of return for the relevant previous year ; ( B ) for clause (v), the following clause shall be substituted, namely: - from the date of giving effect by the Assessing Officer under ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority, as the case may be; (c) in cases referred to in sub-clause(b) of clause (iii) of sub-rule(1), from the end of the month in which the advance pricing agreement has been entered into by the assessee under section 92CC of the Act; (d) in cases referred to in clause (v) of sub-rule (1), from the date of giving effect by the Assessing Officer under rule 44H to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MAR, Dy. Secy. (Tax Policy and Legislation Division) Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and was last amended, vide notification number G.S.R 694(E) dated 27.09.2019. - Notification Tax Management India - taxmanagementindia - tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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