Income-tax Rules Amended: Form No. 2C Now Requires Cellular Numbers, Updates Section 139(1) Conditions
The Central Government, exercising powers under Section 295 of the Income-tax Act, 1961, has issued the Income-tax (18th Amendment) Rules, 2002, effective from the date of publication in the Official Gazette. These amendments modify the Income-tax Rules, 1962, specifically in Appendix II, Form No. 2C. The changes include replacing the term "telephone" with "cellular telephone not being a wireless in local loop telephone" in the conditions specified under section 139(1). Additionally, the form now requires the submission of cellular telephone numbers if certain conditions are met.
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