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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Rules Amended: Rule 12 Updated to Reflect Changes in Sections 148 and Sub-rule Year Adjustments.</h1> The Income-tax (20th Amendment) Rules, 2021, amends Rule 12 of the Income-tax Rules, 1962. Effective from its publication date in the Official Gazette, the amendment modifies sub-rule (1) by replacing the phrase 'or sub-section (1) of section 148' with 'or section 148.' Additionally, in sub-rule (5), the year '2019' is updated to '2020.' These changes are enacted under the authority of sections 139, 148, and 295 of the Income-tax Act, 1961, by the Central Board of Direct Taxes, as part of ongoing updates to the tax regulations.
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