Income-tax (Second Amendment) Rules, 2019 - 32/2019

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Fourth Schedule
Miscellaneous
Section 002(14)
Section 002(19AA)
Section 002(22AAA)
Section 002(42A)
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Section 002(44)
Section 002(48)
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Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
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Export Promotion - Advance Authorisation
Export Promotion - Advance Customs Clearance Permits:
Export Promotion - Advance Licences for deemed exports
Export Promotion - Advance Licencing Scheme/DEEC Scheme:
Export Promotion - Annual Advance Licences
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Export Promotion - DFRC / DFIA Scheme
Export Promotion - Duty Credit Entitlement Certificate Scheme
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Export Promotion - Pass Book Scheme of Exim Policy 1992-1997
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Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
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National Calamity Contingent Duty
Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
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Sports Goods, Prizes, Medals and Trophies etc.
Vishesh Krishi and Gram Udyog Yojana
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Exchange Rate
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Rate of Interest
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Section 11
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Section 4
Section 53
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Foreign Exchange Management Act
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MULTI-STATE CO-OPERATIVE SOCIETIES
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Capital Goods Meant for Use in Export Goods
Captive Consumptions
Cess (including education cess)
Cottage & Village Industry Products
Effective Rate of Duty
Exhibitions and Trade Fairs
Export / EOUs / STP & EHTP
Export Promotion Scheme
Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
Goods of Special Importance (GSI)
Goods Produced in Specific Areas
Job Work
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NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
Surcharge and Special Additional Duties
Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
Central Excise (Non Tariff)
Central Sales Tax
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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Income-tax rules amended: expanded disclosure obligations, updated ITR forms, and revised filing eligibility effective 1 April 2019.</h1> The Income-tax (Second Amendment) Rules, 2019 (effective 1 April 2019) amend Income-tax Rules, 1962 by updating rule 12 and Appendix II: substituting '2018' with '2019'; expanding rule 12(1) to add filing/disclosure triggers (deductions under section 57, directorship, unlisted equity holdings, TDS assessability by another); revising clause (ca) proviso to require disclosure of foreign assets/accounts, foreign income, apportioned income under section 5A, multiple house ownership, high income, and brought forward losses; permitting super senior individuals to use SAHAJ or SUGAM; and substituting updated ITR forms and schedules.

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