TDS Return Changed from 01.07.2020
Form 26Q and Form 27Q
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 3rd July, 2020
G.S.R. 429(E).— In exercise of the powers conferred by sections 194A, 194J, 194K, 194LBA, 194N, 194-O, 197A and 200 read with section 295 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. Short title and commencement.–– (1) These rules may be called the Income-tax (16th Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in the Official Gazette.
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