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of <h1>Income-tax Rules Amended: Rule 17 Now Requires Electronic Filing of Forms 9A and 10 with Digital Signature.</h1> The Central Board of Direct Taxes issued the Income-tax (25th Amendment) Rules, 2022, effective from April 1, 2023. This amendment modifies Rule 17 of the Income-tax Rules, 1962, detailing the procedure for exercising options under specific provisions of the Income-tax Act, 1961. It mandates that the option related to income assessment must be filed using Form No. 9A, and a statement must be submitted using Form No. 10. Both forms must be furnished electronically with a digital signature or electronic verification code. The Principal Director General of Income-tax (Systems) is tasked with specifying filing procedures and ensuring data security.
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