Corrigendum to income-tax rules corrects form reference and adds annexure allowance for multiple quarterly transactions. Corrigendum effects textual and procedural corrections to the Gazette Notification: replace '(Amendment)' with '(6th Amendment)', correct the form reference to Form No. 12BA, change the heading from 'THROUGH CHALLAN' to 'THROUGH BOOK ENTRY', and insert a note allowing a separate annexure for summaries when multiple payments, credits, receipts or debits occur in a quarter; other contents remain unchanged.
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Provisions expressly mentioned in the judgment/order text.
Corrigendum to income-tax rules corrects form reference and adds annexure allowance for multiple quarterly transactions.
Corrigendum effects textual and procedural corrections to the Gazette Notification: replace "(Amendment)" with "(6th Amendment)", correct the form reference to Form No. 12BA, change the heading from "THROUGH CHALLAN" to "THROUGH BOOK ENTRY", and insert a note allowing a separate annexure for summaries when multiple payments, credits, receipts or debits occur in a quarter; other contents remain unchanged.
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