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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax (9th Amendment) Rules, 2021: Key Changes in Rules 10DA & 10DB, Effective April 1, 2021.</h1> The Income-tax (9th Amendment) Rules, 2021, effective from April 1, 2021, amend the Income-tax Rules, 1962. Key changes include substituting 'Director' for 'Commissioner' in Rule 10DA and revising the description of constituent entities required to file information. Rule 10DB is amended to designate the Joint Director as the income-tax authority for section 286, with an increase in a specified amount from 'five thousand five hundred' to 'six thousand four hundred.' Additionally, the phrase ',resident in India,' is removed from Form No. 3CEAB. The notification ensures no adverse effects from its retrospective application.
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