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    <title>INCOME-TAX (SECOND AMENDMENT) RULES, 2013 - AMENDMENT IN RULES 31A SUBSTITUTION OF RULES 31ACB, 37J AND FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q &amp; 27EQ AND INSERTION OF FORM NO. 26B</title>
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    <description>The amendments mandate electronic furnishing and verification (by digital signature or electronic process) for specified TDS/TCS statements and accountant certificates, require that the systems authority prescribe procedures, formats and standards and administer day-to-day operations, and insert Form 26B as the electronic form for deductors to claim refunds of sums paid under Chapter XVII-B; several statutory forms and rules are substituted to align quarterly statements, declarations and certificates with this electronic regime.</description>
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      <description>The amendments mandate electronic furnishing and verification (by digital signature or electronic process) for specified TDS/TCS statements and accountant certificates, require that the systems authority prescribe procedures, formats and standards and administer day-to-day operations, and insert Form 26B as the electronic form for deductors to claim refunds of sums paid under Chapter XVII-B; several statutory forms and rules are substituted to align quarterly statements, declarations and certificates with this electronic regime.</description>
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