Income-tax (2nd Amendment) Rules, 2020

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.... 286 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 (2nd Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the date of their p....

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....of Form No. 3CEAA even if the conditions specified under sub-rule (1) are not satisfied. (4) Where there are more than one constituent entities resident in India of an international group, the Form No. 3CEAA may be furnished by any one constituent entity, if, - (a) the international group has designated such entity for this purpose; and (b) the information has been conveyed in Form No. 3CEAB....