Income-tax (Tenth Amendment) Rules, 2005

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....akes the following rules further to amend the Income-tax Rules, 1962, namely : 1. (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2005. (2) They shall come into force on the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) in Part VI, after rule 31, the following rules shall be inserted, namely : 31A. Quarterly statement o....

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....lection of tax under sub-section (3) of section 206C - Every person, being a person responsible for collecting tax under section 206C shall, in accordance with the proviso to sub-section (3) of section 206C, deliver or cause to be delivered to the prescribed income-tax authority or the person authorized by such authority, quarterly statement in Form No. 27EQ on or before the 15th July, the 15th Oc....