The Ministry of Finance (MoF) on October 15, 2024m issued the Income-tax Amendment (Eighth Amendment) Rules, 2024, to further amend the Income Tax Rules, 1962.
This shall come into force on October 15, 2024.
The following has been stated namely: -
• In rule 21AA - Furnishing of particulars for claiming relief under section 89, in the marginal heading, the word, figures, and brackets “section 89(1)”, shall be substituted with the word and figures “section 89”.
• Rule 26B shall be substituted with “26B. Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source”
• In Appendix II, after Form No. 12BA, a new form shall be inserted “FORM NO. 12BAA - Statement showing particulars for the purposes of sub-section (2B) of section 192”.
Refer to the attached document for detailed notification
[Notification No. - G.S.R.639(E)]
