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<h1>Income-tax Rules Amended: Digital Verification Added, PAN Can Replace TAN for Section 194-IA Tax Refunds.</h1> The Income-tax (11th Amendment) Rules, 2017, effective from June 5, 2017, amends the Income-tax Rules, 1962. The amendment to Rule 31A, sub-rule (3A), allows verification 'under digital signature' or 'through an electronic process.' Additionally, changes to Form No. 26B include provisions for tax refunds under section 194-IA, where a Permanent Account Number can replace the Tax Deduction and Collection Account Number. Specific columns in Form No. 26B may remain blank or require the acknowledgement number of Form No. 26QB. These amendments were issued by the Central Board of Direct Taxes under the Ministry of Finance.