Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.

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..... exercise of the powers conferred by sections 194 , 194A , 194Q , 196D, 206AB and 206CCA 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 (17th Amendment) Rules, 202 .....

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..... of the second proviso to section 194 or in view of the notification issued under clause (e) of the second proviso to section 194 ; (xv) furnish particular of amount paid or credited on which tax was not deducted in view of proviso to sub-section (1A) or in view of sub-section (2) of section 196D .; (xvi) furnish particulars of amount paid or credited on which tax was not deducted in vie .....

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..... , 194LA , 194LBA , 194LBB , 194LBC , 194N , 194-O , 194Q , 197A , 206AA , 206AB and rule 31A ] ; (b) for the Annexure , the following Annexure shall be substituted, namely: - [F. No. 370142/19/2021-TPL] KAMLESH CHANDRA VARSHNEY, Jt. Secy. (Tax Policy and Legislation Division) Note: The principal rules were published in the Gazette of India, Extraordinary, P .....

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