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of <h1>New Amendment to Income-tax Rules Requires Digital Filing for Tax Deductions Under Chapter XVII-B with Updated Form 27A</h1> The Central Board of Direct Taxes has issued the Income-tax (Sixteenth Amendment) Rules, 2003, under the authority of section 295 of the Income-tax Act, 1961. Effective from its publication date, this amendment modifies the Income-tax Rules, 1962, specifically replacing rule 37B in Part VI. The new rule mandates that individuals responsible for deducting tax under Chapter XVII-B must file returns or statements on computer media as per the Board's specified scheme and within the designated timeframe. Additionally, such filings must include all required information and be accompanied by a revised Form No. 27A.
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