Income-tax (15th Amendment) Rules, 2019

Last updated: 08 January 2020

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The Central Board of Direct Taxes has issued the Income-Tax (15th Amendment) Rules, 2019. These rules, which came into effect upon their publication in the Official Gazette, introduce an updated 'Form No. 10DA' within Appendix II of the Income-tax Rules, 1962. This amendment is made under the powers granted by the Income-tax Act, 1961.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION

New Delhi, the 18th December, 2019

INCOME-TAX

G.S.R. 937(E).—In exercise of the powers conferred by clause (c) of sub-section (2) of section 80JJAA 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 (15th Amendment) Rules, 2019.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in APPENDIX II, for ‘Form No. 10DA’, the following ‘Form’ shall be substituted, namely:-

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FAQ :

These are new rules made by the Central Board of Direct Taxes to further amend the Income-tax Rules, 1962.

The rules came into force from the date of their publication in the Official Gazette.

The primary change is the substitution of 'Form No. 10DA' in Appendix II of the Income-tax Rules, 1962, with a new 'Form'.

These rules were made under the powers conferred by the Income-tax Act, 1961.

Notification No : 104/2019
Source : https://www.incometaxindia.gov.in/communications/notification/notification_104_2019.pdf

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