Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New item 7A inserted for reporting the lower deduction or no deduction in view of notification u/s 197A(1F)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income Tax<br>Income Tax<br>Section 295<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 48/2024 New Delhi, the 4th June, 2024 (INCOME-TAX) G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....24. 2. In the Income-tax Rules, 1962, in Form No. 27Q, in the Annexure, under the heading "Verification", in the Notes, after Note No. 7, the following Note shall be inserted, namely:-- '7A. Write ....