The Central Board of Direct Taxes (CBDT) has introduced amendments to the Income-tax Rules, 1962, specifically updating Rule 44E and revising several tax forms including 34C, 34D, 34DA, 34E, and 34EA. These changes, effective from their publication in the Official Gazette, alter the requirements for submitting applications, allowing for digital signatures or communication via registered email addresses depending on the applicant's status.
The Central Board of Direct Taxes (CBDT) on May 05, 2022 has issued the Income-tax (Twelfth Amendment) Rules, 2022 to further amend the Income-tax Rules, 1962. Official copy of the notification has been mentioned below
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
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FAQ :
The CBDT has amended Rule 44E of the Income-tax Rules, 1962, and revised several tax forms, including 34C, 34D, 34DA, 34E, and 34EA.
The amendments came into force from the date of their publication in the Official Gazette.
For individuals, applications can now be digitally signed if required, or communicated through their registered email address if not digitally signed.
For HUFs, applications can be digitally signed by the karta (or another adult member if the karta cannot sign) if required, or communicated through their registered email address.
Companies must digitally sign their applications, typically by the Managing Director or another authorised Director or person with a valid power of attorney.
Yes, firms can now submit applications digitally signed by the managing partner (or another partner if the managing partner cannot sign) if required, or communicate via their registered email address.