[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NEW DELHI
NOTIFICATION
Dated: May 31, 2010
INCOME TAX
In exercise of the powers conferred by 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. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2010.
(2) They shall come into force on the 1st day of April, 2010.
2. In the Income-tax Rules, 1962, –
(a) for rules 30, 31, 31A and 31 AA the following rules shall be substituted, namely:-
“30. Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
(1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government –
(a) on the same day where the tax is paid without production of an income-tax challan; and
(b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.
(2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government –
(a) on or before 30th day of April where the income or amount is credited or paid in the month of March; and
(b) in any other case, on or before seven days from the end of the month in which-
(i) the deduction is made; or
(ii) income-tax is due under sub-section (1A) of section 192.
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