Income-tax (27th Amendment) Rules, 2022.

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....ction (2) and sub-section (4) of 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 (27th Amendment) Rules, 2022. (2) They shall be deemed to have come into force from 1at day ....

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....e (8) and the certificate or the statement referred to in clause (ii) of sub-rule (8) to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return is furnished.". [2022/F. No. 370142/35/2022-TPL] NEHA SAHAY, Under Secy. Explanatory Memorandum: This amendment is effective from the 1st day of April, 2022 so that it appl....