Income-tax (11th Amendment) Rules, 2019

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....ction 92CE 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 (11th Amendment) Rules, 2019. (2) They shall come into force with effect from the date of the publicat....

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....ch the advance pricing agreement has been entered into if the said agreement has been entered into after 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, whe....

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....b) of clause (iii) of sub-rule(1), from the end of the month in which the advance pricing agreement has been entered into by the assessee under section 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, t....