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of <h1>New Income-tax Rule 37BA(3A): TDS Credit Assigned to Deductee's Account for Relevant Assessment Year.</h1> The Income-tax (10th Amendment) Rules, 2019, effective from September 1, 2019, amend the Income-tax Rules, 1962. Under the new sub-rule 37BA(3A), credit for tax deducted at source (TDS) will be given to the person from whose account the tax is deducted, applicable to the assessment year corresponding to the year of deduction. This amendment is in accordance with section 194N of the Income-tax Act, 1961. The Central Board of Direct Taxes confirms that no individual is adversely affected by the retrospective application of these rules.
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