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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th January, 2020
INCOME-TAX
G.S.R. 14(E).—In exercise of the powers conferred by sub-section (1) and sub-section (4) of section 92D and sub-section (8) of section 286 read 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 (2nd Amendment) Rules, 2020.
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FAQ :
Rules 10DA and 10DB of the Income-tax Rules, 1962 are being amended.
The amendments concern the furnishing of information and the maintenance of documents by constituent entities of an international group.
The Central Board of Direct Taxes (CBDT) issued these amendments.
These rules, known as the Income-tax (2nd Amendment) Rules, 2020, come into effect upon their commencement.
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Notification No : 3/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_3_2020.pdf