Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.
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....tions 194,194A,194Q, 196D, 206AB and 206CCA 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 (17th Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they sha....
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.... under clause (e) of the second proviso to section 194; (xv) furnish particular of amount paid or credited on which tax was not deducted in view of proviso to sub-section (1A) or in view of sub-section (2) of section 196D.; (xvi) furnish particulars of amount paid or credited on which tax was not deducted in view of sub-section (5) of section 194Q with effect from 1st day of July,2021.". 3. I....