Income tax sixth amendment 2024

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-04062024-254537 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 288] NEW DELHI, TUESDAY, JUNE 4, 2024/JYAISHTHA 14, 1946 3373 GI/2024 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.