{"id":1513,"date":"2021-09-08T06:35:34","date_gmt":"2021-09-08T06:35:34","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=1513"},"modified":"2021-09-08T06:35:34","modified_gmt":"2021-09-08T06:35:34","slug":"income-tax-26th-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/income-tax-26th-amendment-rules-2021\/","title":{"rendered":"Income-tax (26th Amendment) Rules, 2021."},"content":{"rendered":"<p><strong>G.S.R. 616(E)<\/strong>.\u2014In exercise of the powers conferred by sub-clause (b) of clause (i) of sub-section (7) of section 144B 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 Income-tax Rules, 1962, namely:-<\/p>\n<p><strong>1. Short title and commencement.<\/strong>\u2014 (1) These rules may be called the Income-tax (26th Amendment) Rules, 2021.<\/p>\n<p style=\"padding-left: 40px;\">(2) They shall come into force from the date of their publication in the Official Gazette.<\/p>\n<p>2. In the Income-tax Rules, 1962, after rule 14B, the following rule shall be inserted, namely:\u2013\u2013<\/p>\n<p><strong>&#8217;14C. Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B<\/strong>.- For the purposes of sub-clause (b) of clause (i) of sub-section (7) of section 144B, where an assessee or any other person submits an electronic record by logging into his registered account in designated portal of the Income-tax Department, it shall be deemed that the electronic record has been authenticated under electronic verification code.<\/p>\n<p><strong>Explanation.<\/strong>&#8211; For the purposes of this rule, \u2015designated portal\u2016 shall have the same meaning as assigned to<br \/>\nit in in clause (i) of the Explanation below to section 144B\u2018.<\/p>\n<p style=\"text-align: right;\">SHEFALI SINGH, Under Secy., Tax Policy and Legislation<\/p>\n<p><strong>Note<\/strong> : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification GSR 612(E), dated the 02nd September, 2021.<\/p>\n<p><strong>For full detail click the link below :<\/strong><\/p>\n<p><a href=\"https:\/\/www.dropbox.com\/s\/cfwfiuxvj4rvvir\/notification_no_101_2021.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/cfwfiuxvj4rvvir\/notification_no_101_2021.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 616(E).\u2014In exercise of the powers conferred by sub-clause (b) of clause (i) of sub-section (7) of section 144B 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 Income-tax Rules, 1962, namely:- 1. Short title and commencement.\u2014 (1) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[19],"class_list":["post-1513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-incometax"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=1513"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1513\/revisions"}],"predecessor-version":[{"id":1514,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1513\/revisions\/1514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/349"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=1513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=1513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=1513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}