Income-tax (Second Amendment) Rules, 2006 - Substitution of rule 31AC and Form No. 26QA

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,     &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h is maintaining its daily accounts on computer media, shall keep and maintain the particulars in Form No. 26QA on computer readable media.                     31ACA. Quarterly return under section 206A.(1) The quarterly return to be furnished by a banking company under sub-section (1) of section....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;                (3) The quarterly return comprising Part A and Part B of Form No. 26QAA, referred to in sub-rule (1), shall be furnished on computer readable media being a CD-ROM (650 MB or higher capacity) or Digital Video Disc (DVD), along with Part-A of such Form on paper.       &....