CBDT inserts new Rule 26D - Furnishing of Declaration and Evidence of Claims by Specified Senior Citizen u/s 194P

Last updated: 30 September 2021

The Central Board of Direct Taxes has released the Income-tax (26th Amendment) Rules, 2021 to further amend the Income-tax Rules, 1962. Under the amended rules, CBDT has inserted a new Rule 26D after rule 26C which lays down the provisions for Furnishing of Declaration and Evidence of Claims by Spec
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