Income-tax (Eighth Amendment) Rules, 2024.

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....l Gazette. 2. In the Income-tax Rules, 1962,-- (a) in rule 21AA, - (i) in the marginal heading, for the word, figures and brackets "section 89(1)", the word and figures "section 89" shall be substituted; (ii) for the words, brackets and figures "sub-section (1) of section 89", the word and figures "section 89" shall be substituted; (b) for rule 26B, the following rule shall be substituted, namely :- "26B. Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source.-- The assessee may submit to the person responsible for making payment under sub-section (1) of section 192, the details of -- (a) any incom....

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....; (B) after Form No. 12BA, the following Form shall be inserted, namely - "FORM NO. 12BAA [See rule 26B] Statement showing particulars for the purposes of sub-section (2B) of section 192 1. Name and address of the employee: 2. [Permanent Account Number or Aadhaar Number] of the employee: 3. Financial year: DETAILS OF PARTICULARS FOR THE PURPOSES OF SUB-SECTION (2B) OF SECTION 192 Sl. No. Particulars (1) (2) 1. Details of other Tax Deducted at Source - Section under which tax  collected at source Name of collector Address of collector TAN of collector Amount of tax collected  (Rs.) Any other  Relevant  details (a) (b) (c)....