{"id":3077,"date":"2022-08-19T05:18:12","date_gmt":"2022-08-19T05:18:12","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=3077"},"modified":"2022-08-19T05:18:13","modified_gmt":"2022-08-19T05:18:13","slug":"income-tax-26th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/income-tax-26th-amendment-rules-2022\/","title":{"rendered":"Income-tax (26th Amendment) Rules, 2022."},"content":{"rendered":"\n<p>G.S.R. 634(E).\u2014In exercise of the powers conferred by sub-section (1) of section 239A 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\n\n\n<ol class=\"is-style-none wp-block-list\"><li>1. <strong>Short title and commencement<\/strong>.\u2014(1) These rules may be called the Income-tax (26th Amendment) Rules, 2022.<ol><li>(2) They shall come into force from the date of their publication in the Official Gazette.<\/li><\/ol><\/li><\/ol>\n\n\n\n<p>2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules),\u2013\u2013<\/p>\n\n\n\n<p>(I) in Part VIII, before rule 41, the following rule shall be inserted, namely:-<\/p>\n\n\n\n<p>\u201c40G. Refund claim under section 239A.\u2013\u2013(1) A claim for refund under section 239A shall be made in Form No. 29D.<\/p>\n\n\n\n<p>(2) The claim under sub-rule (1) shall be accompanied by a copy of an agreement or other arrangement referred to in section 239A.<\/p>\n\n\n\n<p>(3) The claim under sub-rule (1) may be presented by the claimant himself or through a duly authorised agent.\u201d;<\/p>\n\n\n\n<p>(II) in rule 41, in sub-rule (1), after the words and figures \u201cunder Chapter XIX\u201d the brackets, words and figures \u201c(other than under section 239A)\u201d shall be inserted.<\/p>\n\n\n\n<p>In the principal rules, in Appendix-II, after the Form No. 29C, the following Form shall be inserted, namely:\u2014<\/p>\n\n\n\n<p><strong>To Read More&#8230;.<br>Click the link below&#8230;.<\/strong><\/p>\n\n\n\n<p><strong>Notification :<\/strong> <a href=\"https:\/\/www.dropbox.com\/s\/3oaz7n3ckuzvbsm\/notification-no-98-2022.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/3oaz7n3ckuzvbsm\/notification-no-98-2022.pdf?dl=0<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 634(E).\u2014In exercise of the powers conferred by sub-section (1) of section 239A 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) These rules may be called the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[22],"class_list":["post-3077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-cbdt"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/3077","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=3077"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/3077\/revisions"}],"predecessor-version":[{"id":3078,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/3077\/revisions\/3078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/1800"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=3077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=3077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=3077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}