notification no. 48/2024 f.no.370142/11/2024 tpl / gsr 309 e income tax sixth amendment rules 2024

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्व MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th June, 2024 (INCOME-TAX) G. S. R. 309(E).—In exercise of the powers conferred by section 295 read with sub-section (3) of section 200 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:–– 1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2024. (2) They shall come into force on the 1st day of July, 2024. 2. In the Income-tax Rules, 1962, in Form No. 27Q, in the Annexure, under the heading “Verification”, in the Notes, after Note No. 7, the following Note shall be inserted, namely:–– ‘7A. Write “P” if lower deduction or no deduction is in view of notification issued under sub-section (1F) of section 197A.’. [Notification No. 48/2024/F. No 370142/11/2024-TPL] KHUSHBOO LATHER, Under Secy. Note: The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part-II, section-3, sub- section (ii) vide number S.O. 969 (E), dated the 26th March, 1962 and were last amended vide notification number G.S.R. 233 (E), dated the 27th March , 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.