Income-tax (eighth Amendment) Rules, 2021 - Amends Rule 6G. Report of audit of accounts to be furnished under section 44AB - Revision of Tax Audit Report in certain cases

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....S.R. 246(E).--In exercise of the powers conferred by section 44AB read with section 295 of the Income-tax Act (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 (eighth Amendment) Rules, 2021. (2) They shall come into force on the....

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....der section 115BA/115BAA/115BAB/ 115BAC/115BAD?." ; (ii) in PART-B, for clause 17,the following clause shall be substituted, namely:- "17. Where any land or building or both is transferred during the previous year for a consideration less than value adopted or assessed or assessable by any authority of a State Government referred to in section 43CAor 50C,please Details of property Considerat....

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....rward loss or depreciation allowance, in the following manner, to the extent available: Serial Number Assessment Year Nature of loss/ allowance (in rupees) Amount as returned* (in rupees) All losses/ allowances not allowed under section 115BAA/ 115BAC/115BAD Amount as adjusted by withdrawal of additional depreciation on account of opting for taxation under section 115BAC....