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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th March, 2024 G.S.R. 155(E). In exercise of the powers conferred by section 295 read with sections 44AB and 92E 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. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2024. (2) They shall come into fo
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FAQ :
These are new rules issued by the Central Board of Direct Taxes that further amend the Income-tax Rules, 1962.
The rules come into force on the date of their publication in the Official Gazette.
Form No. 3CD in Appendix II of the Income-tax Rules, 1962, is being amended.
In Part A, clause 8a, the figures and letters "115BAD" are substituted with "115BAD/115BAE".
In Part B, clause 12, the figures and letters "44AD" are substituted with "44AD, 44ADA".
Yes, in Part B, clause 18, sub-clause (ca) is substituted with new sub-clauses.
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Source : https://www.pdicai.org/Docs/Notification-No-27-2024_73202412816406.pdf