CBDT vide Notification No. 82/2020- Income Tax dated October 1, 2020 issued Income tax (22nd Amendment) Rules, 2020 to notify changes in Form 3CD, Form No 3CEB and ITR6. Further, amended Rule 5 of Income Tax Rules, 1962 and inserted new Rules and Forms namely:
- Rule 21AG- Exercise of option under sub-section (5) of section 115BAC
- Rule 21AH– Exercise of option under sub-section (5) of section 115BAD
- FORM No. 10-IE– Application for exercise/ withdrawal of option under clause (i) of sub-section (5) of Section 115BAC of the Income-tax Act, 1961
- FORM No. 10-IF– Application for exercise of option under sub-section (5) of Section 115BAD of the Income-tax Act, 1961.
The Rules can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/10/222194.pdf