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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 11th March, 2021
G.S.R. 170(E). —In exercise of powers conferred by sections 200 and 203 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 (3rd Amendment) Rules, 2021.
(2) They shall come into force on the 1st day of April, 2021. 2. In the Income-tax Rules, 1962, in Appendix II,-
(i) For Form No. 12BA, the following shall be substituted, namely:–
“FORM NO. 12BA
[See rule 26A(2)(b)]
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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 Income-tax (3rd Amendment) Rules, 2021, come into force on the 1st day of April, 2021.
The main change is the substitution of Form No. 12BA in Appendix II of the Income-tax Rules, 1962.
The powers are conferred by sections 200 and 203 read with section 295 of the Income-tax Act, 1961.
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Notification No : 15/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_15_2021.pdf