New Delhi, the 23rd November, 2021
INCOME-TAX
G.S.R. 831(E).—In exercise of the powers conferred by section 285B 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 (32nd Amendment), Rules, 2021.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Appendix II, for Form No. 52A, the following Form shall be substituted, namely:—
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