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    <title>Income-tax (Sixth Amendment) Rules, 2009 - Insertion of rule 37 BA and 37-I - Credit for tax deducted at source for the purposes of section 199 and Credit for tax collected at source for the purposes of sub-section (4) of section 206C.</title>
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    <description>Insertion of rules providing that credit for tax deducted at source and credit for tax collected at source shall be given on the basis of information furnished by the deductor or collector to the income-tax authority and the claim in the return of income; where income is assessable in the hands of a person other than the deductee, credit may be transferred on filing of a declaration and reporting by the deductor; credits are to be allowed for the assessment year in which the income is assessable or apportioned across years where income or a lease/license is assessable over multiple years, subject to verification under the Board&#039;s risk management strategy.</description>
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    <pubDate>Mon, 16 Mar 2009 00:00:00 +0530</pubDate>
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      <description>Insertion of rules providing that credit for tax deducted at source and credit for tax collected at source shall be given on the basis of information furnished by the deductor or collector to the income-tax authority and the claim in the return of income; where income is assessable in the hands of a person other than the deductee, credit may be transferred on filing of a declaration and reporting by the deductor; credits are to be allowed for the assessment year in which the income is assessable or apportioned across years where income or a lease/license is assessable over multiple years, subject to verification under the Board&#039;s risk management strategy.</description>
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