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of <h1>CBDT Updates Income-tax Rules: Changes to Forms 13 & 15AA, New Schedules for Commission Details u/s 194D.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, issued the Income-tax (Thirteenth Amendment) Rules, 2001, effective upon publication in the Official Gazette. These amendments modify the Income-tax Rules, 1962, specifically in Appendix II. Changes include updates to Form No. 13 and Form No. 15 AA, where the phrase 'commission (not being insurance commission) or brokerage' is added after 'insurance commission.' Additionally, new schedules are introduced to detail the name, address, and amount of commission or brokerage, excluding insurance commission as per section 194D.
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