Return of Income rule wording amended to reference section 148 and update year reference in rules These rules, titled the Income-tax (20th Amendment) Rules, 2021, amend Rule 12 of the Income-tax Rules, 1962 by substituting in Rule 12(1) the phrase referencing a specific subsection with a reference to section 148, and by updating the year reference in Rule 12(5) from 2019 to 2020; they come into force on publication in the Official Gazette and are issued under sections 139 and 148 read with section 295 of the Income-tax Act, 1961.
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Return of Income rule wording amended to reference section 148 and update year reference in rules
These rules, titled the Income-tax (20th Amendment) Rules, 2021, amend Rule 12 of the Income-tax Rules, 1962 by substituting in Rule 12(1) the phrase referencing a specific subsection with a reference to section 148, and by updating the year reference in Rule 12(5) from 2019 to 2020; they come into force on publication in the Official Gazette and are issued under sections 139 and 148 read with section 295 of the Income-tax Act, 1961.
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