Amended notification of the Income Tax (20th Amendment) Rules, 2021 (dated – 27.07.2021) – CBDT

• 28th, July 2021
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Amended notification of the Income Tax (20th Amendment) Rules, 2021 (dated – 27.07.2021) – CBDT

• This notification has come into effect from 27.07.2021.
• In the Income-tax Rules, 1962, in rule 12,
• In sub-rule (1), in the opening portion, for the words, brackets and figures or sub-section (1)of section 148, the words and figures or section 148‖ shall be substituted;
• In sub-rule (5), for the figure 2019‖, the figure 2020‖ shall be substituted.