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Notification No. 71/2021 - Income Tax Department

This query is : Resolved 

What is the Notification No. 71/2021 - Income Tax Department ?
Am trying to file the correction return online but it is not allowing us. Online correction is disabled. Can anyone explain me?

(Department of Revenue)
New Delhi, the 8th June, 2021
G.S.R. 395(E).— In exercise of the powers conferred by sections 194,194A,194Q, 196D, 206AB and
206CCAread 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 (17th Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in the Official Gazette.

In short changes made in furnishing the report in TDS sec. 194, 194A, 194Q, 194D, 206AB & 206CCA ...

Can you explain me shortly ?

The amendments have been made vide Notification No. 71/2021 dated 08-06-2021 in Rule 31A of the Rules, which requires that if any TDS is not deducted due to exemption provided in the act, details of such amount paid or credited without TDS deduction shall have to be filled in TDS Return.
For more information ....
Refer:: https://taxmantra.com/important-update-tds-tcs-return-under-the-it-act-1961/

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