{"id":247835,"date":"2021-05-04T11:54:32","date_gmt":"2021-05-04T06:24:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=247835"},"modified":"2021-05-04T12:46:28","modified_gmt":"2021-05-04T07:16:28","slug":"income-tax-13thamendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/04\/income-tax-13thamendment-rules-2021\/","title":{"rendered":"Income-tax (13th Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes makes <span dir=\"ltr\">Inc<\/span><span dir=\"ltr\">ome<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">tax (13<\/span><span dir=\"ltr\">th<\/span><span dir=\"ltr\">Amendment) Rules, 2021 to amend the Income-tax Rules, 1962. They shall come into force with effect from the 1stday of April, 2022. <\/span><\/p>\n<p style=\"text-align: justify;\"><span dir=\"ltr\">In the Income<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">tax Rules, 1962, the Rule 11UD shall be inserted relating to &#8220;<\/span><span dir=\"ltr\">Thresholds <\/span><span dir=\"ltr\">for the purposes of significant economic presence&#8221;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #008000;\"><span dir=\"ltr\">(1) <\/span><span dir=\"ltr\">For the purposes of <\/span><span dir=\"ltr\">clause <\/span><span dir=\"ltr\">(a) of <\/span><span dir=\"ltr\">Explanation 2A <\/span><span dir=\"ltr\">to clause (i) of sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">section (1) of section 9,<\/span><span dir=\"ltr\">the <\/span><span dir=\"ltr\">amount of aggregate of payments <\/span><span dir=\"ltr\">arising from transaction or transactions in respect of any goods, services or property carried out by a non<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">resident <\/span><span dir=\"ltr\">with any person <\/span><span dir=\"ltr\">in India<\/span><span dir=\"ltr\">,<\/span><span dir=\"ltr\">including provision of downloa<\/span><span dir=\"ltr\">d of data or software in India during the <\/span><span dir=\"ltr\">previous <\/span><span dir=\"ltr\">year,<\/span><span dir=\"ltr\">shall be <\/span><span dir=\"ltr\">two crore rupees; <\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #008000;\"><span dir=\"ltr\">(2)<\/span><span dir=\"ltr\">For the purposes of clause (b<\/span><span dir=\"ltr\">) of <\/span><span dir=\"ltr\">Explanation 2A <\/span><span dir=\"ltr\">to clause (i) of sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">section (1) of section 9<\/span><span dir=\"ltr\">, t<\/span><span dir=\"ltr\">he number <\/span><span dir=\"ltr\">of users <\/span><span dir=\"ltr\">with whom <\/span><span dir=\"ltr\">systematic and continuous <\/span><span dir=\"ltr\">business activities <\/span><span dir=\"ltr\">are solicited <\/span><span dir=\"ltr\">or <\/span><span dir=\"ltr\">who are engaged in <\/span><span dir=\"ltr\">interaction shall be three lakhs. \u201d<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes makes Income&#8211;tax (13thAmendment) Rules, 2021 to amend the Income-tax Rules, 1962. They shall come into force <\/p>\n","protected":false},"author":8808,"featured_media":154904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-247835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Income-tax (13th Amendment) Rules, 2021 | 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\/2021\/05\/04\/income-tax-13thamendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income-tax (13th Amendment) Rules, 2021\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes makes Income&#8211;tax (13thAmendment) Rules, 2021 to amend the Income-tax Rules, 1962. 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Prescribed manner of authentication of an electronic record under electronic\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":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.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-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254139,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/14\/income-tax-29th-amendment-rules-2021\/","url_meta":{"origin":247835,"position":1},"title":"Income-tax (29th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"September 14, 2021","format":false,"excerpt":"On September 13, 2021, the Central Board of Direct Taxes notifies Income-tax (29th Amendment) Rules, 2021 to amend Income-tax Rules, 1962. The Amendment inserts a provision prescribing income- tax authority under second proviso to clause (i) of sub-section (1) of section 142. \u00a0 The Rule provides: 12F. Prescribed income- tax\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":259394,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/income-tax-35th-amendment-rules-2021\/","url_meta":{"origin":247835,"position":2},"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":255811,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/19\/relaxation-of-validation-section-119-of-the-finance-act-2012-rules-2021\/","url_meta":{"origin":247835,"position":3},"title":"Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021","author":"Prachi Bhardwaj","date":"October 19, 2021","format":false,"excerpt":"The Ministry of Finance has notified Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021 vide notification dated October 13, 2021. Section 119 of the Finance Act deals with the Validation of demands, etc., under Income-tax Act, 1961 in certain cases. \u00a0 The Relaxation of validation (section\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":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.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-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253005,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/20\/new-income-tax-rule-12aa-and-rule-51b-notified-by-cbdt\/","url_meta":{"origin":247835,"position":4},"title":"New Income Tax Rule 12AA and Rule 51B notified by CBDT","author":"Bhumika Indulia","date":"August 20, 2021","format":false,"excerpt":"On August 18, 2021, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (24th Amendment) Rules, 2021 to further amend the Income-tax Rules, 1962. Key highlights: \u00a0 Rule 12AA, which specifies, Prescribed person has been Inserted, namely: \u201c12AA - For the purpose of clause (c) or clause (cd),\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":178584,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/27\/income-tax-25th-amendment-rules-2017-notified\/","url_meta":{"origin":247835,"position":5},"title":"Income Tax (25th Amendment) Rules, 2017 notified","author":"Saba","date":"December 27, 2017","format":false,"excerpt":"G.S.R.\u00a0\u00a0 1527(E).\u2014In exercise of the powers conferred by Section 282 read with Section 295 of the Income-tax \u00a0Act, 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 1.(1) \u00a0These rules may be called the Income \u2013tax\u2026","rel":"","context":"In &quot;Foreign Legislation&quot;","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"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\/247835","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=247835"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/247835\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154904"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=247835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=247835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=247835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}