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TMI BlogRule 21AHA inserted under exercise of option under sub-section (5) of section 115BAE - Income-tax (Twenty-Third Amendment) Rules, 2023.X X X X Extracts X X X X X X X X Extracts X X X X ..... G.S.R. 702(E). In exercise of the powers conferred by sub-section (5) of section 115BAE , 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 (Twenty-Third Amendment) Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall, (i) specify the procedure for filing of Form No. 10-IFA; (ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2), for verification of the person furnishing the said Form; and (iii) be responsible for formula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise the option referred to in sub-section (5) of section 115BAE of the Income-tax Act, 1961 for the previous year 20 ..- .. and subsequent years, 2. The details of the co-operative society are given below: (i) Name of the co-operative society : (ii) Whether a resident co-operative society : Yes/No (iii) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business does not use any machinery or plant previously used except as provided in Explanation 1 and Explanation 2 of sub-section (2) of section 115BAE of the Act; (iii) the co-operative society is not engaged in any business other than the business of manufacture or production of any article or thing and research in relation to, or distribution of, such article or thing manufactured or produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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