Income-tax (11th Amendment) Rules, 2012

Posted: 27/09/2012 in Income Tax, Notifications
Tags: , , ,

Income-tax (Eleventh Amendment) Rules, 2012 – Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA

Notification no. 37/2012 [f.no. 142/18/2012-so(tpl)], dated 12.09.2012

In exercise of the powers conferred by 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. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2012.

    (2) They shall come into force on the date of publication in the Official Gazette.

2. In the Income-tax Rules, 1962, (hereafter referred to as the “said rules”),-

(a) after rule 31ACA, the following rule shall be inserted, namely:-

“Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201

31ACB. The certificate from an accountant under first proviso to sub-section (1) of section 201 shall be furnished in Form No.26A”;

(b) after rule 37-I, the following rule shall be inserted, namely:-

“Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C

37J. The certificate from an accountant under first proviso to sub-section (6A) of section 206C shall be furnished in Form No. 27BA.”

3. In Appendix-II to the said rules.-.

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Click here to download the complete text of the above Notification- Notification No. 37/2012, dated 12.09.2012.

Source: Income Tax Department- India.

 

 

 

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