https://www.taxtmi.com/notifications?id=138971 The amendment replaces rule 17 to require that the option to accumulate or set apart income be exercised in Form No. 9A and the corresponding statement furnished in Form No. 10 before the time allowed for filing the return; both must be submitted electronically under digital signature or electronic verification code. The Principal Director General/Director General of Income-tax (Systems) will prescribe filing procedures, data standards and electronic verification code generation and will implement security, archival and retrieval policies. Form No. 10 specifies the particulars and schedules to be provided regarding accumulation, investment, application and court interrupted application. en-us Wed, 17 Aug 2022 00:00:00 +0530 Wed, 17 Aug 2022 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138971 The amendment replaces rule 17 to require that the option to accumulate or set apart income be exercised in Form No. 9A and the corresponding statement furnished in Form No. 10 before the time allowed for filing the return; both must be submitted electronically under digital signature or electronic verification code. The Principal Director General/Director General of Income-tax (Systems) will prescribe filing procedures, data standards and electronic verification code generation and will implement security, archival and retrieval policies. Form No. 10 specifies the particulars and schedules to be provided regarding accumulation, investment, application and court interrupted application. Notifications Income Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138971