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of <h1>Income Tax Rules Amended: Changes to Rule 37 and Form Replacements in Appendix II; New TCS Return Deadline Set.</h1> The Income-tax (Eleventh Amendment) Rules, 2005, were issued by the Central Board of Direct Taxes under section 295 of the Income-tax Act, 1961. Effective upon publication in the Official Gazette, the amendments update the Income-tax Rules, 1962. Changes include modifications to rule 37 in Part VI, specifically regarding income from units and compensation on the acquisition of immovable property under section 194LA. Additionally, forms 24, 26, 27, and 27E in Appendix II have been replaced. Rule 37E in Part VI-A is revised to mandate the submission of tax collected at source returns in Form No. 27E by June's end following the financial year.
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