Income-tax (Ninth Amendment) Rules, 2024.

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....6C 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. (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2024.     (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,-- ....

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....) in sub-rule (1), after the words "has been collected", the brackets and words "(hereinafter referred to as the collectee)" shall be inserted; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely: -- "(1A) (a) Where under any provisions of the Act, the income of the collectee is assessable in the hands of any person other than the collectee, the credit for t....

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....he name of the person in whose name credit is shown in the information relating to collection of tax referred to in sub-rule (1) and shall keep the declaration in his safe custody."; (c) in Form No. 27EQ, in the Annexure, after Verification, in the Notes, after Note 8, the following Note shall be inserted, namely:- '8A. Write "J" if no collection or lower collection is in vie....