Tag: 5BA

CBDT amends Income Tax Rule 2F and Rule 8B and issues new Form No. 5B and 5BA

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[ad_1] GSR 275(E).—In exercise of the powers conferred by clause (48) of section 2 and clause (47) of section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the Income-tax Rules, 1962 To further amend the following rules, namely:- Short title and commencement. , (1) These rules may be called income-tax (8.)th Amendment) Rules, 2022. (2) They shall come into force from the date of their publication in the Official Gazette. In the Income-tax Rules, 1962 (hereinafter referred…