{"id":219683,"date":"2019-09-18T13:30:09","date_gmt":"2019-09-18T08:00:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=219683"},"modified":"2019-09-19T14:48:08","modified_gmt":"2019-09-19T09:18:08","slug":"income-tax-8th-amendment-rules-2019-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/","title":{"rendered":"Income-tax (8th Amendment) Rules, 2019 &#8212; Notified"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>G.S.R. 662(E)\u2014<\/strong>In exercise of the powers conferred by sub-sections (18) and (21) of Section 144BA 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 the Income-tax Rules, 1962, namely:&#8211;<\/p>\n<p style=\"text-align: justify;\"><strong>1. Short title and commencement.-<\/strong> (1) These rules may be called the <strong><span style=\"color: #ff0000;\">Income-tax (8th Amendment) Rules, 2019.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">(2) They shall come into force from the date of their publication in the Official Gazette.<\/p>\n<p style=\"text-align: justify;\">2. In the Income-tax Rules, 1962, in Part II,-<\/p>\n<p style=\"text-align: justify;\">(a) after rule 10UC, the following shall be inserted, namely:-<\/p>\n<p style=\"text-align: center;\"><strong><em>\u201cDE.- Approving Panel<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>10UD. Reference to the Approving Panel-<\/strong> A reference under sub-section (4) of Section 144BA to an Approving Panel shall be,-<\/p>\n<p style=\"text-align: justify;\">(i) made in Form No 3CEIA along with a copy of Form No 3CEI and such other documents which the Principal Commissioner or the Commissioner deems fit; and<\/p>\n<p style=\"text-align: justify;\">(ii) submitted in four sets, either in Hindi or English.<\/p>\n<p style=\"text-align: justify;\"><strong>10UE. Procedure before the Approving Panel-<\/strong> (1) A reference received under rule 10UD shall be caused to be circulated by the Chairperson of the said Panel among the other members within seven days from the date of receipt of such reference.<\/p>\n<p style=\"text-align: justify;\">(2) The Chairperson of the Approving Panel shall cause to be issued the notice to the Assessing Officer and the assessee affording an opportunity of being heard specifying therein the date and place of hearing.<\/p>\n<p style=\"text-align: justify;\">(3) The meetings of the Approving Panel shall take place at such place as the Approving Panel may decide.<\/p>\n<p><strong>10UF. Remuneration-<\/strong> (1) For attending the meeting of an Approving Panel, the Chairperson and other members of the said Panel shall be entitled to-<\/p>\n<p>(i) a sitting fee of six thousand rupees per day; and<\/p>\n<p>(ii) travelling allowances including transportation charges for local travel and daily allowances (including accommodation) as admissible to an officer of the rank of Special Secretary to the Government of India.<\/p>\n<p style=\"text-align: justify;\">(2) The expenditure of an Approving Panel shall be met from the budgetary grants of the Department of Revenue in the Ministry of Finance of the Central Government.\u201d<\/p>\n<p><strong><span style=\"color: #ff0000;\">*Please follow the link for detailed notification: <a href=\"http:\/\/egazette.nic.in\/WriteReadData\/2019\/212533.pdf\">NOTIFICATION<\/a><\/span><\/strong><\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Notification dt. 17-09-2019]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 662(E)\u2014In exercise of the powers conferred by sub-sections (18) and (21) of Section 144BA read with Section 295 of the Income-tax <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[37628],"class_list":["post-219683","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-rules_regulations","tag-income-tax-8th-amendment-rules-2019"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income-tax (8th Amendment) Rules, 2019 -- Notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income-tax (8th Amendment) Rules, 2019 -- Notified\" \/>\n<meta property=\"og:description\" content=\"G.S.R. 662(E)\u2014In exercise of the powers conferred by sub-sections (18) and (21) of Section 144BA read with Section 295 of the Income-tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-18T08:00:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-09-19T09:18:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/mof-647_022117042319.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/\",\"name\":\"Income-tax (8th Amendment) Rules, 2019 -- Notified | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2019-09-18T08:00:09+00:00\",\"dateModified\":\"2019-09-19T09:18:08+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Income-tax (8th Amendment) Rules, 2019 &#8212; Notified\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Income-tax (8th Amendment) Rules, 2019 -- Notified | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/","og_locale":"en_US","og_type":"article","og_title":"Income-tax (8th Amendment) Rules, 2019 -- Notified","og_description":"G.S.R. 662(E)\u2014In exercise of the powers conferred by sub-sections (18) and (21) of Section 144BA read with Section 295 of the Income-tax","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-09-18T08:00:09+00:00","article_modified_time":"2019-09-19T09:18:08+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/mof-647_022117042319.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/","name":"Income-tax (8th Amendment) Rules, 2019 -- Notified | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2019-09-18T08:00:09+00:00","dateModified":"2019-09-19T09:18:08+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/18\/income-tax-8th-amendment-rules-2019-notified\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Income-tax (8th Amendment) Rules, 2019 &#8212; Notified"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":223709,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/income-tax-16th-amendment-rules-2019-cbdt-notifies-modes-of-payment-for-s-269su-of-it-act-1961\/","url_meta":{"origin":219683,"position":0},"title":"Income-tax (16th Amendment) Rules, 2019; CBDT notifies modes of payment for S. 269SU of IT Act, 1961","author":"Bhumika Indulia","date":"December 31, 2019","format":false,"excerpt":"G.S.R. 960(E).\u2014In exercise of the powers conferred by Section 269SU 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\u2014 Short title and commencement.\u2014(1) These rules may be called the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":218918,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/01\/central-board-of-direct-taxes-notifies-the-income-tax-fifth-amendment-rules-2019\/","url_meta":{"origin":219683,"position":1},"title":"Central Board of Direct Taxes notifies the Income\u2013tax (Fifth Amendment) Rules, 2019","author":"Bhumika Indulia","date":"September 1, 2019","format":false,"excerpt":"G.S.R. 614(E)\u2014In exercise of the powers conferred by Section 139 A 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 the Income-tax Rules, 1962, namely:\u2014 Short title and commencement- (1) These Rules may\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219278,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/08\/cbdt-notifies-income-tax-6th-amendment-rules-2019-to-amend-income-tax-rules-1962\/","url_meta":{"origin":219683,"position":2},"title":"CBDT Notifies &#8212; Income-tax (6th Amendment) Rules, 2019 to amend Income-Tax Rules, 1962","author":"Bhumika Indulia","date":"September 8, 2019","format":false,"excerpt":"S.O. 3215(E).\u2014In exercise of the powers conferred by the first proviso to clause (23 C) of sub-section (1) of Section 10 and clause (vi) of sub-section (5) of Section 80G read with Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":259394,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/income-tax-35th-amendment-rules-2021\/","url_meta":{"origin":219683,"position":3},"title":"Income-tax (35th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 31, 2021","format":false,"excerpt":"On December 29, 2021, the Central Board of Direct Taxes notified\u00a0Income-tax (35th Amendment) Rules, 2021 to amend the Income-tax Rules,1962. Key amendment: In the Income-tax Rules, 1962, the following rule shall be inserted, namely:\u2013 16DD. Form of particulars to be furnished along with return of income for claiming deduction under\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":62671,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/22\/income-tax-21st-amendment-rules-2016\/","url_meta":{"origin":219683,"position":4},"title":"Income-tax (21st Amendment) Rules, 2016","author":"Sucheta","date":"August 22, 2016","format":false,"excerpt":"The Central Board of Direct Taxes in exercise of the powers conferred by sub-section (1E) of section 206C read with section 295 of the Income-tax Act, 1961, makes Income-tax (21st Amendment) Rules, 2016 in order to amend the Income-tax Rules, 1962. They shall come into force on the date of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":85621,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/15\/the-income-tax-29th-amendment-rules-2016-notified\/","url_meta":{"origin":219683,"position":5},"title":"The Income Tax (29th Amendment) Rules, 2016, notified","author":"Saba","date":"November 15, 2016","format":false,"excerpt":"S.O. 3399(E).\u2014In exercise of the powers conferred by Section 32, Section 115BA and 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 the Income Tax Rules, 1962, namely:- (1) These rules may be called\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/219683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=219683"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/219683\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=219683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=219683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=219683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}