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<h1>20th Amendment to Income-tax Rules Updates TAN Application Process, Revises Rule 114A, and Modifies Form 49B.</h1> The Income-tax (20th Amendment) Rules, 2004, effective from its publication date, amends the Income-tax Rules, 1962. It replaces Rule 114A concerning the application for a tax deduction and collection account number (TAN). Applications must be submitted in duplicate using Form No. 49B. If the Chief Commissioner or Commissioner assigns a specific Assessing Officer, applications should be submitted to them; otherwise, they go to the jurisdictional Assessing Officer. The deadlines for submission vary depending on whether tax was deducted or collected before or after October 1, 2004. Form No. 49B in Appendix II is also updated.