Rule 21AHA inserted under exercise of option under sub-section (5) of section 115BAE - Income-tax (Twenty-Third Amendment) Rules, 2023.

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....e powers conferred by sub-section (5) of section 115BAE, 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 the Income-tax Rules, 1962, namely:-- 1. Short title and commencement.-- (1) These rules may be called the Income-tax (Twenty-Third Amendment) Rules, 2023. (2) They shall come into force fro....

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....ncome-tax (Systems), as the case may be, shall, - (i) specify the procedure for filing of Form No. 10-IFA; (ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2), for verification of the person furnishing the said Form; and (iii) be responsible for formulating and implementing appropriate security, archival and retriev....

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....he option referred to in sub-section (5) of section 115BAE of the Income-tax Act, 1961 for the previous year 20…..-….. and subsequent years, 2. The details of the co-operative society are given below: (i) Name of the co-operative society : (ii) Whether a resident co-operative society : Yes/No (iii) PAN : (iv) Registered Address : (v) Date of Registration : dd/mm/yyyy (v....

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....anufactured or produced by it as specified against point 2(vi) above. 5. I do hereby further affirm that the conditions stipulated in section 115BAE, in addition to the above conditions, shall be satisfied by the aforesaid co-operative society. Place: Date: Yours faithfully, Signature of Principal Officer…………….……………&he....