Income-tax (21st Amendment) Rules, 2021. - Omission of certain rules and Forms and savings - Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.

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....R. 514(E).--In exercise of the powers conferred by 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 (21st Amendment) Rules, 2021. (2) They shall come into force from the date of publication....

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....AA shall be omitted. (3) Notwithstanding such omission, on and from the date of commencement of this rule- (i) any proceeding pending before any income-tax authority, any Appellate Tribunal or any court, by way of appeal, reference or revision, shall be continued and disposed of as if rules and forms mentioned in sub-rule (1) and sub-rule (2) have not been omitted; (ii) any agreement entered....

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....igital signature; or (ii) through electronic verification code in a case not covered under clause (i). (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) with the approval of the Board specify the Forms, returns, statements, reports, orders, referred to in sub-rule (1), which are to be furnished electroni....