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<h1>Income-tax Amendment 2016: Rule 6 Changes, New Reporting for R&D, Updated Forms 3CK, 3CL, and 3CLA Effective July 1.</h1> The Income-tax (10th Amendment) Rules, 2016, effective from July 1, 2016, amend the Income-tax Rules, 1962. Key changes include substituting references to 'Director General (Income-tax Exemptions)' with 'Principal Chief Commissioner of Income-tax' or equivalent titles in Rule 6. The prescribed authority must electronically furnish reports on in-house research and development approvals and expenditures within specified timelines. The amendments also introduce procedures for secure data transmission and require detailed reporting of research and development activities and expenditures. Forms 3CK, 3CL, and 3CLA have been updated to reflect these changes, ensuring compliance with the Department of Scientific and Industrial Research guidelines.