Income-tax (11th Amendment) Rules, 2019

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...., 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 (11th Amendment) Rules, 2019. (2) They shall come into force with effect from the date of the publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rul....

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.... the due date of filing of return for the relevant previous year"; (B) for clause (v), the following clause shall be substituted, namely: - "from the date of giving effect by the Assessing Officer under rule 44H to the resolution arrived at under mutual agreement procedure, where the primary adjustment to transfer price is determined by such resolution under a Double Taxation Avoidance Agreeme....

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....ion 92CC of the Act; (d) in cases referred to in clause (v) of sub-rule (1), from the date of giving effect by the Assessing Officer under rule 44H to the resolution arrived at under mutual agreement procedure."; (IV) for the Explanation, the following Explanation shall be substituted, namely: - "Explanation- For the purposes of this rule, - (A) "International transaction" shall have the sa....