Income-tax (21st Amendment) Rules, 2020.

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....h section 195 and rule 5 of the First Schedule to 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 (21st Amendment) Rules, 2020. (2) They shall come into force from the date of their pub....

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....or receipt of interest and other sums without deduction of tax To The Assessing Officer, __________________ Sir, I, _______________, being the principal officer of _________________ [name of the banking company or insurer] hereby declare: (a) that ____________________is a banking company/insurer which is neither an Indian company nor a company which has made the prescribe d....