Rule 134 under Income tax rules - Application under sub-section (20) of section 155 regarding credit of tax deduction at source inserted - Income-tax (Twentieth Amendment) Rules, 2023

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....mencement.-- (1) These rules may be called the Income-tax (Twentieth Amendment) Rules, 2023. (2) They shall come into force from the 1st day of October, 2023. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 133, the following rule shall be inserted, namely- "134. Application under sub-section (20) of section 155 regarding credit of tax deduction at source. - (1) The application required to be made by the assessee under sub-section (20) of section 155 shall be in Form No. 71. (2) Form No. 71 shall be furnished to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by the Principal Di....

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....rent from (1)) (See note 1) : (4) PAN of the person in respect of which the application is being furnished (if different from (2)) (See note 1) : (5) Whether the deductee is resident or non-resident? : (6a) Address of the person furnishing the application : (6b) PIN/ Zip Code of the person furnishing the application : (7) E-mail Id : (8) Mobile Number : (9) Relevant Assessment Year referred to in sub-section (20) of section 155 (see Note 2) : (10) Subsequent financial year referred to in sub-section (20) of section 155 : (11) Date on which return of income for relevant assessment year was furnished (dd/mm/yyyy) : (12) Details with reference to Relevant Assessmen....

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....d to the credit of the Central Government in accordance with the provisions of Chapter XVII-B in a subsequent financial year. VERIFICATION I...................................... son/daughter of........................................having PAN/Aadhaar number ........................ do hereby declare that: - a) To the best of my knowledge and belief what is stated above is correct, complete and truly stated. b) I have furnished the return of income in which such specified income was included, for the relevant assessment year under section 139. c) I have not claimed credit for the tax deducted at source on the specified income claimed in Form No. 71 in any other assessment year and will not claim the same. ....