{"id":252008,"date":"2021-07-30T11:30:17","date_gmt":"2021-07-30T06:00:17","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252008"},"modified":"2021-07-30T11:28:10","modified_gmt":"2021-07-30T05:58:10","slug":"rules-for-e-furnishing-of-forms-returns-etc-introduced-vide-income-tax-21st-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/30\/rules-for-e-furnishing-of-forms-returns-etc-introduced-vide-income-tax-21st-amendment-rules-2021\/","title":{"rendered":"Rules for E-furnishing of Forms, Returns etc. introduced vide Income Tax (21st Amendment) Rules, 2021"},"content":{"rendered":"

The Central Board of Direct Taxes has notified Income Tax (21st<\/sup> Amendment) Rules, 2021 on July 29, 2021. New Rules 131 and 132 have been inserted vide 21st<\/sup> Amendment Rules 2021 by amending Income Tax Act, 1962:<\/p>\n

    \n
  1. Rule 131 provides for omission of certain Rules and saving clause under the Act.<\/li>\n
  2. Rule 132 provides for electronic furnishing of any forms, returns, statements, reports, orders etc. in two ways:<\/li>\n
  3. Under digital signature in cases where, the return of income is required to be furnished under digital signature; or<\/li>\n
  4. Through electronic verification code in other cases.<\/li>\n<\/ol>\n

    Further, The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems) with the approval of Board shall be responsible for the following:<\/p>\n

      \n
    1. Specify the forms, returns, statements, reports, orders, which are to be furnished electronically;<\/li>\n
    2. Lay down the data structure, standards and procedure of furnishing and verification of such forms, returns, statements, reports, orders, including modification in format, if required, to make it compatible for furnishing electronically; and<\/li>\n<\/ol>\n
        \n
      • Formulation and implementation of appropriate security, archival and retrieval policies in relation to the said Forms, returns, statements, reports, orders.<\/li>\n<\/ul>\n
        \n

        *Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        The Central Board of Direct Taxes has notified Income Tax (21st Amendment) Rules, 2021 on July 29, 2021. New Rules 131 and <\/p>\n","protected":false},"author":121,"featured_media":52961,"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-252008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nRules for E-furnishing of Forms, Returns etc. introduced vide Income Tax (21st 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\/07\/30\/rules-for-e-furnishing-of-forms-returns-etc-introduced-vide-income-tax-21st-amendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rules for E-furnishing of Forms, Returns etc. introduced vide Income Tax (21st Amendment) Rules, 2021\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes has notified Income Tax (21st Amendment) Rules, 2021 on July 29, 2021. 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Key amendment: Rule 12AC, which specifies Updated Return of\u2026","rel":"","context":"In "Legislation Updates"","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":265267,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/09\/infrastructure-debt-fund-guidelines-modified-vide-income-tax-8th-amendment-rules-2022\/","url_meta":{"origin":252008,"position":1},"title":"Infrastructure Debt Fund guidelines modified vide Income-tax (8th Amendment) Rules, 2022","author":"Prachi Bhardwaj","date":"April 9, 2022","format":false,"excerpt":"On 6th April, 2022, Ministry of Finance notified Income Tax (8th Amendment) Rule, 2022. This amendment aims to amend the guidelines of Infrastructure Debt Fund in the parent rules of Income Tax Rules, 1961. The 8th amendment will be in force with immediate effect. Key Points of Amendments: Rule 2-F\u2026","rel":"","context":"In "Legislation Updates"","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\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-126.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":274775,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/30\/cbdt-introduces-new-form-69-for-application-for-re-computation-of-income-under-sub-section-18-of-section-155-vide-income-tax-32nd-amendment-rules-2022\/","url_meta":{"origin":252008,"position":2},"title":"CBDT introduces new form 69 for Application for re-computation of income under section 155(18) vide Income-tax (32nd Amendment) Rules, 2022","author":"Bhumika Indulia","date":"September 30, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 28-09-2022, the Ministry of Finance has notified the Income-tax (32nd Amendment) Rules, 2022 which shall come into force from 1st October 2022. The amendment inserts a new Rule 132 dealing with Application for recomputation of income under section 155 (18) and introduces new form 69 for Application\u2026","rel":"","context":"In "Legislation Updates"","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\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":259164,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/28\/provision-on-computation-of-exempt-income-of-specified-fund-introduced-vide-income-tax-34th-amendment-rules-2021\/","url_meta":{"origin":252008,"position":3},"title":"Provision on computation of exempt income of specified fund introduced vide Income-tax (34th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 28, 2021","format":false,"excerpt":"On December 27, 2021, the Central Board of Direct taxes issued Income-tax (34th Amendment) Rules, 2021 to amend the Income-tax Rules,1962, Key features: In the Income-tax Rules, 1962, the following rule shall be inserted: \u201c2DD. Computation of exempt income of specified fund for the purposes of clause (23FF) of section\u2026","rel":"","context":"In "Legislation Updates"","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":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":252008,"position":4},"title":"CBDT Notifies — 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 "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":258532,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/communications-exclusively-by-electronic-mode-vide-e-verification-scheme-2021-notified-by-cbdt\/","url_meta":{"origin":252008,"position":5},"title":"Communications exclusively by electronic mode vide e-Verification Scheme, 2021, notified by CBDT","author":"Prachi Bhardwaj","date":"December 15, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified the e-Verification Scheme, 2021 vide notification dated December 13, 2021, for collection of information of assessee by the assessing officer. \u00a0 Key highlights of the scheme are: The scope of the Scheme shall be in respect of: calling for information under section\u2026","rel":"","context":"In "Legislation Updates"","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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252008","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\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=252008"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252008\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52961"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=252008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=252008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=252008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}