Income-tax (24th Amendment) Rules, 2021. - (a) Verification of ITR in certain cases of a company or firm, by prescribed person (b) Appearance by Authorised Representative in certain cases, in case of a company or LLP

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.... OF DIRECT TAXES) NOTIFICATION NO. 93/2021 New Delhi, the 18th August, 2021 G.S.R. 578(E).-In exercise of the powers conferred by clause (c) and clause (cd) of section 140 and clause (viii) of sub-section (2) of section 288 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, 1....

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.... of this rule, "Adjudicating Authority" shall have the same meaning as assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016).". 3. In the principal rules, after rule 51A, the following rule shall be inserted, namely:- "51B. Appearance by Authorised Representative in certain cases.- For the purposes of clause (viii) of sub-section (2) of sect....