Income-tax (9th Amendment) Rules, 2021. - Amends Rule 10DA. Maintenance and furnishing of information and document by certain person under section 92D. - and Amends Rule 10DB. Furnishing of Report in respect of an International Group

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..... CT TAXES) NOTIFICATION New Delhi, the 5th April, 2021 Income-tax G.S.R 250(E).- In exercise of the powers conferred by sub-section (1) and sub-section (4) of section 92D and sub-section (8) of section 286 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 Rule .....

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..... rules, in rule 10DB , (a) for sub-rule (1) the following sub-rule shall be substituted, namely: (1) The income-tax authority for the purposes of section 286 shall be the Joint Director as may be designated by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be. ; (b) in sub-rule (6), for the words five thousa .....

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