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Notification No. 82/2021 Central Board Of Direct Taxes
July, 29th 2021

(Department of Revenue)

New Delhi, the 27th July, 2021

G.S.R. 509(E).—In exercise of the powers conferred by section 139 and section 148 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 (20th Amendment) Rules,

(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 12,––
(a) in sub-rule (1), in the opening portion, for the words, brackets and figures ―or sub-section (1)
of section 148‖, the words and figures ―or section 148‖ shall be substituted;
(b) in sub-rule (5), for the figure ―2019‖, the figure ―2020‖ shall be substituted.

[Notification No. 82 /2021/F. No. 370142/29/2021-TPL]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Subsection (ii), vide number S.O. 969(E), dated the 26th March, 1962 and last amended vide
notification GSR 472(E), dated the 07th July, 2021.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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