Income-tax (2nd Amendment) Rules, 2020

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....ion (4) of section 92D and sub-section (8) of section 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 provi....

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.... specified under sub-section (1) of section 139. (3) The constituent entity shall furnish Part A 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 intern....

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....s prior to the due date for furnishing of report as specified under sub-section (2) of said section."; (b) in sub-rule (3), the words and brackets "to the Director General of Income-tax (Risk Assessment)" shall be omitted; (c) for sub-rule (5), the following sub-rule shall be substituted, namely: - "(5) The information required to be conveyed under proviso to sub-section....