Income-tax (eighth Amendment) Rules, 2021 : Tax Audit Report Revision Allowed , Changes in Tax Audit

By | April 2, 2021
(Last Updated On: April 2, 2021)

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st April, 2021
(INCOME-TAX)

G.S.R. 246(E).––In exercise of the powers conferred by section 44AB read with section 295 of the Incometax Act (43 of 1961), the Central Board of Direct Taxes, hereby, makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1. Short title and commencement.–
(1) These rules may be called the Income-tax (eighth Amendment) Rules, 2021.
(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 6G, after sub-rule (2), the following sub-rule shall be inserted, namely:-

Download Click here

Leave a Reply

Your email address will not be published.