Income–tax (Fifth Amendment) Rules, 2019

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....l Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and commencement.- (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2019. (2) They shall come into force from the 1st day of September, 2019. 2. In the Income-tax Rules, 1962, in rule 114, - (i) after sub-rule (1), the following sub-rules shall ....

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....ny documents under this rule. (1C) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall on receipt of information under sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar number for that purpose."; (ii) after sub-rule (6), the following sub-rule shall be inserted, namely: __ "(7) The Principal Director General of In....