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Substitution of Rule 19AB of Income-tax Rules, 1962 by Income-tax (6th Amendment), Rules, 2017

Central Board of Direct Taxes Notification dated the 3rd April, 2017

G.S.R. 325(E). — In exercise of the powers conferred by clause (c) of sub-section (2) of section 80JJAA 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 ( 6th Amendment), Rules, 2017.
 (2) They shall come into force from the 1st day of April,2017.

2. In the Income-tax Rules, 1962 (hereafter referred to as the Principal rules), for the existing rule 19AB, the following rule shall be substituted, namely:-

19AB. Form of report for claiming deduction under section 80JJAA. Report of an accountant which is required to be furnished by the assessee along with the return of income under clause (c) of sub-section (2) of section 80JJAA shall be in Form No. 10DA.”

3. In the principal rules, in Appendix II, for the ‘Form No. 10DA’, the following Form shall be substituted, namely:-
“ FORM NO. 10DA 
(check income tax dept. site to download)

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