In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: https://www.taxtmi.com/circulars?id=8420 The amendment replaces rule 31 to require TDS certificates to be issued in prescribed Form No.16 printed and serially numbered in government-supplied books on application in Form No.17, with a waiver for computerized companies; it prescribes issuance timelines for different payment types, permits duplicate certificates on plain paper when originals are lost, and requires AO certification and an indemnity bond before granting credit on duplicates, while substituting Forms 16 and 17 and omitting specified other forms. en-us Mon, 10 Oct 1988 00:00:00 +0530 Thu, 20 Jun 2024 16:42:00 +0530 TaxTMI RSS Generator In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: https://www.taxtmi.com/circulars?id=8420 The amendment replaces rule 31 to require TDS certificates to be issued in prescribed Form No.16 printed and serially numbered in government-supplied books on application in Form No.17, with a waiver for computerized companies; it prescribes issuance timelines for different payment types, permits duplicate certificates on plain paper when originals are lost, and requires AO certification and an indemnity bond before granting credit on duplicates, while substituting Forms 16 and 17 and omitting specified other forms. Circulars Income Tax Mon, 10 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8420