Income Tax Rule Amendment: CBDT inserts new Form 15CD for IFSC Unit Quarterly Statements w.r.t. Sec. 80LA(1A) [Read Order]

Income Tax Rule Amendment-CBDT - Form 15CD - IFSC Unit Quarterly- Statements -TAXSCAN

The Central Board of Direct Taxes, under the powers granted by the Income-tax Act, 1961, vide notification G.S.R. 740(E) has introduced the Income-tax Amendment (Twenty-fifth Amendment) Rules, 2023. These rules will come into effect from January 1, 2024. Key amendments In rule 37BB of the Income-tax Rules, 1962 includes: Addition of a clause to cover…

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