Income-tax (10th Amendment) Rules, 2019 - Credit of TDS to be given to the person from whose account tax is deducted, in the year in which such amount is deducted.

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..... 694(E). - In exercise of the powers conferred by section 199 read with section 295 of the 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. Short title and commencement.- (1) These rules may be called the Income-tax (10th Amendment) Rules, 2019. (2) They shall be deemed to have come....