TaxTMI 
TaxTMI 
Income-tax (4th Amendment) Rules, 2021 - Amends Rule 114E. - Furnishing of statement of financial transaction
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....wers conferred by section 285BA 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 Income-tax Rules, 1962, namely:- 1. Short title and commencement. - (1) These rules may be called the Income-tax (4th Amendment) Rules, 2021. (2) They shall come into force from the date of its publication in the O....
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....h frequency, and in such manner, as may be specified by the Principal Director General of Income Tax (Systems) or the Director General of Income Tax (Systems), as the case may be, with the approval of the Board, namely:- TABLE Sl.No. Nature of transaction Class of person (reporting person) (1) (2) (3) 1. Capital gains on transfer of listed securities or units of Mutual F....
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....ertificate of registration under section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934), to hold or accept deposit from public. Explanation. - For the purposes of this rule,- (a) "listed securities" means the securities which are listed on any recognised stock exchange in India; (b) "Mutual Fund" means a Mutual Fund as referred to in clause (23D) of section 10 ....
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.... (a), after the words, brackets and figures "column (3) of the Table under sub-rule (2)", the words, brackets, figures and letter "and column (3) of the Table under sub-rule (5A)" shall be inserted; (ii) in clause (b), after the words, brackets and figures "column (3) of the Table under sub-rule (2)", the words, brackets, figures and letter "and column (3) of the Table under sub-rule (5A)....