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of <h1>Income-tax Rules Update: Rule 29B and Form 15C Revised to Clarify Tax Provisions on Securities Interest.</h1> The Income-tax (19th Amendment) Rules, 2017, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment modifies rule 29B and Form No. 15C by replacing the term 'interest on securities' with 'interest on securities (other than interest payable on securities referred to in the proviso to section 193).' This change clarifies the type of interest on securities subject to specific tax provisions. The principal rules were initially published in 1962 and last amended in July 2017.
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