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)

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.... New Delhi, the 4th  June, 2024 (INCOME-TAX) G.S.R. 309(E).- In exercise of the powers conferred by section 295 read with sub-section (3) of section 200 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-- 1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2024....