Income-tax (3rd Amendment) Rules, 2021

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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