Income-tax (Ninth Amendment) Rules, 2024.

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..... , 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 (Ninth 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 31AA , in sub-rule (4), (i) in clause (vi), (A) in sub-claus .....

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..... , the following sub-rule shall be inserted, namely: (1A) (a) Where under any provisions of the Act, the income of the collectee is assessable in the hands of any person other than the collectee, the credit for the tax collected at source, shall be given to such other person and not to the collectee: Provided that the collectee shall file a declaration with the collector and the collector shall rep .....

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..... exure, after Verification, in the Notes, after Note 8, the following Note shall be inserted, namely: '8A. Write J if no collection or lower collection is in view of notification issued under sub-section (12) of section 206C.'. [F. No. 370142/21/2024-TPL] KHUSHBOO LATHER, Under Secy. Note : The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, section 3, .....

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