Income tax rule amendment prescribing new filing manners and form updates, adding notice alongside audit report for compliance. The Income-tax (4th Amendment) Rules, 2014 amend Rule 12 of the Income-tax Rules, 1962 by updating year references, inserting a proviso authorising issuance of a notice under a clause of section eleven, prescribing new filing manners for certain return forms for specified assessment years, and expressly adding the term notice alongside report of audit for compliance; Appendix II form references are also updated. The amendments take effect from the commencement date specified in the notification.
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Income tax rule amendment prescribing new filing manners and form updates, adding notice alongside audit report for compliance.
The Income-tax (4th Amendment) Rules, 2014 amend Rule 12 of the Income-tax Rules, 1962 by updating year references, inserting a proviso authorising issuance of a notice under a clause of section eleven, prescribing new filing manners for certain return forms for specified assessment years, and expressly adding the term notice alongside report of audit for compliance; Appendix II form references are also updated. The amendments take effect from the commencement date specified in the notification.
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