Amended notification of the Income-tax (21st Amendment) Rules, 2021 (dated – 29.07.2021) – CBDT
View PdfAmended notification of the Income-tax (21st Amendment) Rules, 2021 (dated – 29.07.2021) – CBDT
- This notification has come into effect from 29.07.2021.
- In the Income-tax Rules, 1962, after rule 129, the following rules shall be inserted, namely:-
- Omission of certain rules and Forms and savings.-(1) Rules 5A, 5AB, 6ABB, 12B, 12BA, 16D,16DD, 16E, 16F, 18B, 18BB, 18BBA, 18DD, 18DDA, 20AB, 29AA, 29D, 37, 37E, 37F, 44A, 48, 123 andrule 124 shall be omitted.
- (2) In Appendix II, Forms ITR-8, 2B, 2C, 2E, 3AA, 3AAA, 3BA, 4, 5, 5A, 10AA, 10C, 10CC, 10CCA,10CCAA, 10CCAB, 10CCABA, 10CCAC, 10CCAD, 10CCAE, 10CCAF, 10CCAG, 10CCAH, 10CCAI,10CCBA, 10CCBB, 10CCBBA, 10CCBC, 10CCBD, 10DB, 10DC, 10G, 10HA, 11, 11A, 12, 12A, 15I,15J, 16AA, 22, 24, 26, 27E, 30, 34A, 34B, 34BA, 37, 37EE, 37F, 37G, 37H, 37-I, 54, 55, 56A, 56AA,56B, 56BA, 56C, 56CA, 56E, 56F, 56FF, 56G, 56H, 58A, 58B, 63, 63A and Form 63AA shall be omitted.
- Notwithstanding such omission, on and from the date of commencement of this rule–
- any proceeding pending before any income-tax authority, any Appellate Tribunal or any court, byway of appeal, reference or revision, shall be continued and disposed of as if rules and forms mentioned insub-rule (1) and sub-rule (2) have not been omitted;
- any agreement entered into, appointment made, approval given, recognition granted, direction,instruction, notification or order issued under the rules and Forms mentioned in sub-rule (1) and sub-rule(2) shall be deemed to continue in force as if rules and forms mentioned in sub-rule (1) and sub-rule (2)have not been omitted.
- Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.- (1) The PrincipalDirector General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the casemay be, may with the approval of the Board specify that any of the Forms, returns, statements, reports,orders, by whatever name called, prescribed in Appendix II, shall be furnished electronically
- Under digital signature, if the return of income is required to be furnished under digital signature; or
- Through electronic verification code in a case not covered under clause (i).
- The Principal Director General of Income-tax (Systems) or the Director General of Income-tax(Systems), as the case may be, shall-
- with the approval of the Board specify the Forms, returns, statements, reports, orders, referred to insub-rule (1), which are to be furnished electronically;
- lay down the data structure, standards and procedure of furnishing and verification of such Forms,returns, statements, reports, orders, including modification in format, if required, to make itcompatible for furnishing electronically; and
- Be responsible for formulating and implementing appropriate security, archival and retrievalpolicies in relation to the said Forms, returns, statements, reports, orders.
