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of <h1>Income-tax Rules 2021 Update: Amendments to Rule 2DB and 2DC, New Pension Fund Form 10BBA for Section 10(23FE).</h1> The Income-tax (10th Amendment) Rules, 2021, effective from April 15, 2021, amends Rule 2DB of the Income-tax Rules, 1962. The amendment specifies that provisions of clause (iii) do not apply to payments made to creditors or depositors for loans taken for purposes other than investment in India. Clause (iv) is omitted, and a new explanation regarding 'loan and borrowing' is added. Additionally, in Rule 2DC, 'Explanation' is replaced with 'Explanation 1.' Form No. 10BBA is updated for pension fund applications seeking notification under section 10(23FE) of the Income-tax Act, 1961. The form requires details and certification of the pension fund's compliance with specified conditions.
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