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    <title>Income-tax (2nd Amendment) Rules, 2020</title>
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    <description>Amendments require constituent entities to furnish information and documents in Form No. 3CEAA to the designated Joint Commissioner by the income-tax return due date; Part A of Form No. 3CEAA must be filed even if thresholds are not met; a single resident constituent entity may file on behalf of the group if designated and notified in Form No. 3CEAB thirty days before the filing due date. Rule 10DB designates the Joint Commissioner as the income-tax authority, mandates notification in Form No. 3CEAC two months before the report due date, and provides that details of the designated constituent entity be furnished in Form No. 3CEAE.</description>
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