Income-tax (9th Amendment) Rules, 2021. - Amends Rule 10DA. Maintenance and furnishing of information and document by certain person under section 92D. - and Amends Rule 10DB. Furnishing of Report in respect of an International Group - 31/2021 - Income Tax Act, 1961
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Designation of income tax authority: Joint Director assigned for international group reporting, with updated filing and documentation responsibilities. Revises Rules 10DA and 10DB and Form No. 3CEAB: substitutes 'Director' for 'Commissioner' in Rule 10DA and reframes the filing population as 'constituent entities of an international group required to file the information and document under sub rule (2)'; designates the income tax authority for section 286 reporting as a Joint Director designated by the Principal Director General or Director General of Income tax (Systems); amends the filing fee and removes ',resident in India,' from Form 3CEAB heading.
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.
Designation of income tax authority: Joint Director assigned for international group reporting, with updated filing and documentation responsibilities.
Revises Rules 10DA and 10DB and Form No. 3CEAB: substitutes "Director" for "Commissioner" in Rule 10DA and reframes the filing population as "constituent entities of an international group required to file the information and document under sub rule (2)"; designates the income tax authority for section 286 reporting as a Joint Director designated by the Principal Director General or Director General of Income tax (Systems); amends the filing fee and removes ",resident in India," from Form 3CEAB heading.
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