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of <h1>Income-Tax Amendment Updates Rules 42 & 43; New Forms for Tax Clearance Certificates Introduced u/s 295.</h1> The Income-Tax (Twenty-Eighth Amendment) Rules, 2003, effective from November 21, 2003, amend the Income-tax Rules, 1962, under the authority of section 295 of the Income-tax Act, 1961. The amendments revise rules 42 and 43, specifying the prescribed authorities for tax clearance certificates as the Chief Commissioner or Director-General of Income-tax, depending on jurisdiction. New forms, including Forms 30A, 30B, 30C, 31, and 33, are introduced for various tax clearance and no-objection certificates, replacing previous forms. These changes outline procedures for tax compliance for individuals domiciled and not domiciled in India.
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