Quick Summary
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th July 2021 G.S.R. 509(E).In exercise of the powers conferred by section 139 and section 148 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Ta
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Notice & Circular Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The purpose of Notification No. 82/2021 is to introduce the Income-tax (20th Amendment) Rules, 2021, which further amend the Income-tax Rules, 1962.
These amendments come into force from the date of their publication in the Official Gazette.
Rule 12 of the Income-tax Rules, 1962 has been amended.
In sub-rule (1) of rule 12, the words, brackets and figures 'or sub-section (1) of section 148' have been substituted with the words and figures 'or section 148'.
In sub-rule (5) of rule 12, the figure '2019' has been substituted with the figure '2020'.
CAclubindia
Guest
Notification No : 82/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_82_2021.pdf