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    <title>Income-tax (Twelfth Amendment) Rules, 2003</title>
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    <description>Amendment to Rule 30(1) prescribes payment deadlines for sums deducted under sections 192-196D: deductions by the Government are payable the same day; other persons must deposit specified credited incomes within two months of the payer&#039;s accounting date and other deductions within one week from the last day of the month of deduction. The Assessing Officer with Joint Commissioner approval may permit specified quarterly deposit schedules. Rule 37&#039;s Table is replaced to specify annual return Forms 24 and 26 with June as the return month, and Form No. 24 is substituted in Appendix II.</description>
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