Amended Notification of the Income-tax (17th Amendment) Rules, 2021 (Notification dated – 08.06.2021) – CBDT
View PdfAmended Notification of the Income-tax (17th Amendment) Rules, 2021 (Notification dated – 08.06.2021) – CBDT
- This notification has come into effect from 08.06.2021.
- In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 31A, in sub-rule (4) –for clause ‘(x)’ the following clause shall be substituted namely: –
- ‘(x) furnish particulars of amount paid or credited on which tax was not deducted or deducted at lower rate in view of the notification issued under sub-section (5) of section 194A or in view of exemption provided under Clause (x) of sub-section (3) of section 194A.’;
- after clause (xiii), the following clauses shall be inserted namely: –
- “(xiv) furnish particulars of amount paid or credited on which tax was not deducted in view of clause (d) of the second proviso to section 194 or in view of the notification issued under clause (e) of the second proviso to section 194;
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- (xv) Furnish particular of amount paid or credited on which tax was not deducted in view of proviso to subsection (1A) or in view of sub-section (2) of section 196D.
- (xvi) furnish particulars of amount paid or credited on which tax was not deducted in view of sub-section (5) of section 194Q with effect from 1st day of July,2021.”.
- In the principal rules, in Appendix II, in form 26A, in Annexure A, in clause (ii), the words “, who is a Resident,” shall be omitted.
- In the principal rules, in Appendix II, in form 26Q –
- for the brackets, words, figures and letters “[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D, 194DA, 194EE, 194F, 194G, 194H, 194-I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 197A and rule 31A]” the following brackets, words, figures and letters, shall be substituted namely: –
- “[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D, 194DA, 194EE, 194F, 194G, 194H, 194-I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 194Q, 197A, 206AA, 206AB and rule 31A]”;
- For the “Annexure”, the following “Annexure” shall be substituted, namely “ANNEXURE: DEDUCTEE/PAYEE WISE BREAK UP OF TDS.
