{"id":257675,"date":"2021-11-25T10:30:57","date_gmt":"2021-11-25T05:00:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=257675"},"modified":"2021-11-25T09:37:14","modified_gmt":"2021-11-25T04:07:14","slug":"income-tax-32nd-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/25\/income-tax-32nd-amendment-rules-2021\/","title":{"rendered":"Income-tax (32nd Amendment) Rules, 2021"},"content":{"rendered":"

The Central Board of Direct Taxes has notified the Income-tax (32nd Amendment) Rules, 2021 to further amend the Income-tax Rules, 1962 vide notification dated November 23, 2021.<\/p>\n

The amendment has substituted Form 52A -Statement to be furnished to the assessing officer under section 285B of the Income Tax Act, 1961 in respect of production of a cinematograph film.<\/p>\n

 <\/p>\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 the Income-tax (32nd Amendment) Rules, 2021 to further amend the Income-tax Rules, 1962 vide <\/p>\n","protected":false},"author":121,"featured_media":253009,"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-257675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nIncome-tax (32nd 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\/11\/25\/income-tax-32nd-amendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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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":254139,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/14\/income-tax-29th-amendment-rules-2021\/","url_meta":{"origin":257675,"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. 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The amendment has amended Rule 10D of the Income Tax Act and further extended the applicability of provisions under Rule 10D for assessment years 2020-21 and 2021-22. They shall be\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":254107,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/13\/income-tax-28th-amendment-rules-2021\/","url_meta":{"origin":257675,"position":4},"title":"Income tax (28th Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"September 13, 2021","format":false,"excerpt":"The Ministry of Finance has issued the Income tax (28th Amendment) Rules, 2021 on September 10, 2021, to further amend the Income-tax Rules, 1962. 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