Final notification of the Income-tax (9th Amendment) Rules, 2021 – CBDT
View PdfFinal notification of the Income-tax (9th Amendment) Rules, 2021 – CBDT
- This Rules has come into effect on 01 April 2021.
- In Rule 10DA the Sub Rule (2) for the commissioner the word Director substituted, in Sub Rule (4) for the words “constituent entities resident in India of an international group” the words, brackets and figure “constituent entities of an international group
Required to file the information and document under Sub-Rule (2) Substituted, in Clause (b), for the word “Commissioner”, the word “Director” substituted.
- In Principle Rules 10DB (a) for Sub-Rule (1) the following Sub-Rule shall be substituted, namely: −
The income-tax authority for the purposes of Section 286 shall be the Joint Director as may be designated by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be.”;
(b) In Sub-Rule (6), for the words “five thousand five hundred” the words “six thousand four hundred” shall be substituted.
- In the principal rules, in the Appendix II, in Form No. 3CEAB, in the heading, the words “, resident in India,” shall be omitted.
