The Income-tax (14th Amendment) Rules, 2019.

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..... 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 (14th Amendment) Rules, 2019. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the pri .....

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..... India or the State Bank of India or any authorised bank.". 3. In the principal rules, in rule 31, after sub-rule (3B), the following sub-rule shall be inserted , namely:- " "(3C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), every person responsible for deduction of tax under section 194M shall furnish the certificate of deduction of tax at source in .....

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..... ), the following sub-rule shall be inserted, namely: - "(4C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section 194M shall furnish to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (System) or the person authorised by the Principal Director Genera .....

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