Income-tax (Eighteenth Amendment) Rules, 2013

Income-tax (Eighteenth Amendment) Rules, 2013 – Amendment in Rule 44(E) and insertion of Form No.34EA

Notification No.76/2013, F.NO.142/19/2013-TPL]/SO 2900(E), dated 24.09.2013

In exercise of the powers conferred by section 245Q 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. (1) These rules may be called the Income-tax (18th Amendment) Rules, 2013.

    (2) They shall come into force on the 1st day of April, 2015.

2. In the Income-tax Rules, 1962,—

(i) in rule 44(E), in sub-rule (1), after item (c), the following item shall be inserted, namely.-

"(d) in Form No. 34EA, in respect of an applicant referred to in sub-clause (iiia) of clause (b) of section 245N of the Act.";

(ii) in Appendix-II, after the No. 34E, the following Form shall be inserted, namely: -

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Click here to view the complete text of the above Notification.

Source: Income Tax Department- India.