Income-tax rule amendment updates Form 2B to require PAN/GIR, tax computation fields, and refund banking details. Amendment to Income-tax Rules, 1962 revises Appendix II Form No.2B by substituting item 2 with PAN/GIR No., replacing items relating to undisclosed income with fields for total undisclosed income, tax on undisclosed income, surcharge, tax payable, and tax paid (with challan, date and amount), and inserting Part I fields for bank account details for refund crediting and credit card details for payment identification.
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Income-tax rule amendment updates Form 2B to require PAN/GIR, tax computation fields, and refund banking details.
Amendment to Income-tax Rules, 1962 revises Appendix II Form No.2B by substituting item 2 with PAN/GIR No., replacing items relating to undisclosed income with fields for total undisclosed income, tax on undisclosed income, surcharge, tax payable, and tax paid (with challan, date and amount), and inserting Part I fields for bank account details for refund crediting and credit card details for payment identification.
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