MANU/CBDT/0120/2021

Ministry : Ministry of Finance

Department/Board : CBDT

Notification No. : 109/2021

Date of Notification : 13.09.2021

Date of Publication : 13.09.2021

Notification/ Circulars Referred : Notification S.O. 969(E), dated the 26th March, 1962 MANU/CNBN/0383/1962;Notification GSR 623(E), dated the 10th September, 2021 MANU/CBDT/0116/2021

Citing Reference:
Notification S.O. 969(E), dated the 26th March, 1962 MANU/CNBN/0383/1962  Modified

Notification GSR 623(E), dated the 10th September, 2021 MANU/CBDT/0116/2021  Referred

Income-Tax (29th Amendment) Rules, 2021

G.S.R.627(E).--In exercise of the powers conferred by second proviso to clause (i) sub-section (1) of section 142 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:-

1. Short title and commencement.--

(1) These rules may be called the Income-tax (29th Amendment) Rules, 2021.

(2) They shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962, after rule 12E, the following rule shall be inserted, namely:-

"12F. Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142.-

The prescribed income-tax authority under seco........