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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Rules Amended: New Form Submission Requirements and Designated Authority Updates Effective April 2020.</h1> The Income-tax (2nd Amendment) Rules, 2020, effective from April 1, 2020, amend the Income-tax Rules, 1962. Key changes include updates to rule 10 DA, requiring specific information to be submitted in Form No. 3CEAA to the Joint Commissioner by the income return due date. All constituent entities must submit Part A of the form, even if conditions aren't met. If multiple entities are in India, one can submit the form if designated by the group, with prior notification in Form No. 3CEAB. Rule 10DB designates the Joint Commissioner as the authority for section 286, with notifications in Form No. 3CEAC.
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