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TMI BlogRule 134 under Income tax rules - Application under sub-section (20) of section 155 regarding credit of tax deduction at source inserted - Income-tax (Twentieth Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... ent . (1) These rules may be called the Income-tax (Twentieth Amendment) Rules, 2023. (2) They shall come into force from the 1st day of October, 2023. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 133 , the following rule shall be inserted, namely- 134. Application under sub-section (20) of section 155 regarding credit of tax deduction at source. (1) The application required to be made by the assessee under sub-section (20) of section 155 shall be in Form No. 71. (2) Form No. 71 shall be furnished to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e person in respect of which the application is being furnished (if different from (2)) (See note 1) : (5) Whether the deductee is resident or non-resident? : (6a) Address of the person furnishing the application : (6b) PIN/ Zip Code of the person furnishing the application : (7) E-mail Id : (8) Mobile Number : (9) Relevant Assessment Year referred to in sub-section (20) of section 155 (see Note 2) : (10) Subsequent financial year referred to in sub-section (20) of section 155 : (11) Date on which return of income for relevant assessment year was furnished (dd/mm/yyyy) : (12) Details with reference to Relevant Assessment Year referred to in (9) : TABLE S. No. Total inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (11) (12) (13) (14) Total *Specified income means any income referred to in sub-section (20) of section 155 which has been included in the return of income of relevant assessment year and tax on such income is deducted at source and paid to the credit of the Central Government in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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