MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 30th August, 2023
INCOME-TAX
G.S.R. 637(E).—In exercise of the powers conferred by sub-section (20) of section 155 read with section 295 of the Income-tax Act, 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 (Twentieth Amendment) Rules, 2023.
(2) They shall come into force from the 1st day of October, 2023.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 133, the following rule shall be inserted, namely––
“134. Application under sub-section (20) of section 155 regarding credit of tax deduction at source. —
(1) The application required to be made by the assessee under sub-section (20) of section 155 shall be in Form No. 71.
(2) Form No. 71 shall be furnished to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems).
(3) Form No. 71, shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under digital signature;
(ii) through electronic verification code in a case not covered under clause (i).
For Full notification please refer to the attachment
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Notification No : 73/2023Published in Income Tax
Source : https://egazette.gov.in/WriteReadData/2023/248434.pdf