Income-tax (Ninth Amendment) Rules, 2022

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....sub-section (1) of section 139 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 (Ninth Amendment) Rules, 2022. (2) They shall come into force with effect from the date....

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....ii) if the aggregate of tax deducted at source and tax collected at source during the previous year, in the case of the person, is twenty-five thousand rupees or more; or (iv) the deposit in one or more savings bank account of the person, in aggregate, is rupees fifty lakh or more during the previous year: Provided that in the case of an individual resident in India who is of the....