Final Notification of the Income-Tax (2ndAmendment) Rules, 2021 – CBDT

• 10th, March 2021
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Final Notification of the Income-Tax (2^ndAmendment) Rules, 2021 – CBDT

• Following insertions made in this rules:

“Provided also that the provisions of sub-rules (3) to (12) of rule 10VA shall, mutatis mutandis,apply to the application made under the second proviso as they apply to application made under sub rule (2) of the said rule:

• Provided also that the provisions of sub-rule (3) of rule 10VA shall not apply to an application made under the second provision, if it is for the previous year beginning on the 1st day of April, 2021, and Made on or before the 1^stday of February, 2021.