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TMI BlogIncome-tax Amendment (Seventh Amendment) Rules, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 1962 , namely:─ 1. Short title and commencement : - (1) These rules may be called the Income-tax Amendment (Seventh Amendment) Rules, 2024. (2) They shall deemed to have come into force from the 1st day of October, 2024. 2 . In the Income-tax Rules, 1962 , in Appendix-II , (a) in Form No. 10A , (i) in the heading, the figure, letter and word 2C or shall be omitted; (ii) below the table and before the heading Notes to fill Form No. 10A , for the portion beginning with the words and figures I_, son/daughter of and ending with the words and brackets (strike whichever is inapplicable) , the following shall be substituted, namely:- I ________________, son/daughter of ________________, hereby declare that the details given in the form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be substituted, namely:- Registration u/s 10(23C) clause (iv)/(v)/(vi)/(via) of Income-tax Act, 1961 02 Mandatory Number of Order granting approval Date of Order Jurisdiction details of the Income-tax Authority which granted the registration is to be provided First date of the previous year from which the approval is effective ; (III) in serial number 10., (A) in item (a), the figures and word 07/08/09/10 or shall be omitted; (B) in item (b), the figures , 03/04/05/06 shall be omitted; (IV) in serial number 12, in the table, (A) for Section code 02 and entries relating thereto, the following shall be substituted, namely:- 02 where the applicant is created, or is established, under an instrument, self-certified copy of the instrument; wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy of order of rejection of application, for grant of registration under section 12A or section 12AA or section 12AB or the approval under section 10(23C), as the case may be, if any; ; (B) Section code 03/04/05/06 and entries relating thereto, shall be omitted; (C) Section code 07/08/09/10 and entries relating thereto, shall be omitted; (D) for Section code 1, 3, 4, 5, 6, 11 and entries relating thereto, the following shall be substituted, namely:- 1, 11 Self-certified Affidavit where the applicant does not have earlier issued registration or approval certificate. . (b) in Form No. 10AB , (i) in the heading, the figure, letter and word 2C or shall be omitted; (ii) below the table and before the heading Notes to fill Form No. 10AB , for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the table, the numbers 5, 6, 7, 8, 9, 10, 11, 12, 12A, 12B, 12C, 12D and the entries relating thereto, shall be omitted. [F. No. 370142/20/2024-TPL] SOURABH JAIN, Under Secy. Explanatory Memorandum: This amendment is effective from 1st day of October, 2024. Accordingly, it is hereby certified that no person is being adversely affected by giving retrospective effect to these rules. Note. - Principal rules were published in the Gazette of India, Extraordinary, PartII, section 3, sub-section (ii), vide notification number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 309(E), dated 4th June, 2024 . - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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