MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 5th May, 2022

G.S.R. 339(E).—In exercise of the powers conferred by the section 245Q 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. - (1) These rules may be called the Income-tax (Twelfth Amendment) Rules, 2022.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, (hereinafter referred to as the said rules), in rule 44E,––

    (I) in sub-rule (1), the words ―in quadruplicate‖ shall be omitted;

    (II) for sub-rule (2), the following sub-rule shall be substituted, namely:– ―

     (2) The application referred to in sub-rule (1), the verification appended thereto, the annexures to the said application and the statements and documents accompanying the annexures, shall be,

(a) in the case of an individual,—

     (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature,––

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