The Central Board of Direct Taxes (CBDT), vide notification on 5
April 2021, issued amendments to the Indian Income-tax Rules, 1962
(the Rules), namely Income-tax (9th Amendment) Rules, 2021. These
amendments are applicable for Financial Year ending 31 March 2021
relevant to Assessment Year 2021-22.
We have captured these significant amendments made in Rule 10DA
and Rule 10DB in the below table:
| Rules |
Amendment - applicable on or after 1 April
2021 |
| Rule 10DA(4) - Where there are more than
oneconstituent entities resident in India of an international
group, the Form No. 3CEAA may be furnished by any one
constituent entity |
- Replaces the words "constituent entities resident
in India of an international group" to "constituent
entities of an international group required to file the information
and document under sub-rule (2)."
|
