Income-tax (20th Amendment) Rules, 2021. - Amends Rule 12 - Return of income

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....tion 139 and section 148 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 (20th Amendment) Rules, 2021.   (2) They shall come into force from the date of th....