Income-tax (27th Amendment) Rules, 2021. - Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ON NO. 101/2021 New Delhi, the 6th September, 2021 G.S.R. 616(E). -In exercise of the powers conferred by sub-clause (b) of clause (i) of sub-section (7) of section 144B 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 Income-tax Rules, 1962 , namely:- 1. Short title and commence .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... c verification code. Explanation. - For the purposes of this rule, designated portal shall have the same meaning as assigned to it in in clause (i) of the Explanation below to section 144B . [F.No. 370142/35/2021-TPL (Part-I)] SHEFALI SINGH, Under Secy., Tax Policy and Legislation Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X