Tax deduction at source: revised procedures require income statements, trustee reporting, and a substituted certificate form. Amendments to the Income-tax Rules, 1962 revise procedures for tax deduction at source, substituting rule 26B to allow assessees to submit statements of non salary income with verification, replacing rule 33 to require trustees of approved superannuation funds to report repayments and tax deducted, and substituting Form No.13 to consolidate applications for certificates under sections 197 and 206C(9) with detailed schedules and annexures; multiple specified sub rules and forms are omitted or renumbered to align with these changes.
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Tax deduction at source: revised procedures require income statements, trustee reporting, and a substituted certificate form.
Amendments to the Income-tax Rules, 1962 revise procedures for tax deduction at source, substituting rule 26B to allow assessees to submit statements of non salary income with verification, replacing rule 33 to require trustees of approved superannuation funds to report repayments and tax deducted, and substituting Form No.13 to consolidate applications for certificates under sections 197 and 206C(9) with detailed schedules and annexures; multiple specified sub rules and forms are omitted or renumbered to align with these changes.
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