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TMI BlogIncome-tax (Eighth Amendment) Rules, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely: 1 . (1) These rules may be called the Income-tax (Eighth Amendment) Rules, 2024. (2) They shall come into force on the date of their publication in the Official Gazette. 2 . In the Income-tax Rules, 1962 , (a) in rule 21AA , (i) in the marginal heading, for the word, figures a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar; or (c) loss, if any, under the head Income from house property in the same financial year, in Form No. 12BAA, for the purpose of computing the tax deduction at source under sub-section (1) of section 192. ; (c) in Appendix II , (A) in Form No. 10E , (i) in the heading, for the word, figures and brackets section 89(1) , the word and figures section 89 shall be substituted; (ii) in Annexure I, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, namely FORM NO. 12BAA [ See rule 26B] Statement showing particulars for the purposes of sub-section (2B) of section 192 1. Name and address of the employee: 2. [ Permanent Account Number or Aadhaar Number ] of the employee: 3. Financial year: DETAILS OF PARTICULARS FOR THE PURPOSES OF SUB-SECTION (2B) OF SECTION 192 Sl. No. Particulars (1) (2) 1. Details of other Tax Deducted at Source Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 192(2B) Rs. 20. Less: Tax collected at source as per Form No. 12BAA submitted under provisions of section 192(2B) Rs. 21. Net tax payable ( 17-18-19-20) Rs. (D) in Form No. 24Q , in Annexure II, in the table, (i) in column (388), the words and brackets or deductor(s) shall be omitted; (ii) after column (388), the following column shall be inserted, namely: Amount reported as per section 192 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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