Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
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This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow employees to submit details of other income, tax deducted/collected at source, and house property loss to employers for computing TDS u/s 192(1); inserting new Form 12BAA for providing such details; amending Forms 10E, 16, and 24Q to incorporate changes related to section 192(2B) regarding consideration of other income/loss and tax deducted/collected at source while computing TDS; and making consequential changes. The notification aims to streamline TDS procedures and reporting requirements u/s 192.
This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow employees to submit details of other income, tax deducted/collected at source, and house property loss to employers for computing TDS u/s 192(1); inserting new Form 12BAA for providing such details; amending Forms 10E, 16, and 24Q to incorporate changes related to section 192(2B) regarding consideration of other income/loss and tax deducted/collected at source while computing TDS; and making consequential changes. The notification aims to streamline TDS procedures and reporting requirements u/s 192.
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