Income-tax (Ninth Amendment) Rules, 2024.

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....ntral 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,-- (a) in rule 31AA, in sub-rule (4),-- (i) in clause (vi),- (A) in sub-cl....

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....serted; (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 the tax collected at source, shall be given to such other person and not to the collectee: Provided that the collectee shall file a declaration with ....