{"id":259394,"date":"2021-12-31T16:00:39","date_gmt":"2021-12-31T10:30:39","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=259394"},"modified":"2021-12-31T11:51:44","modified_gmt":"2021-12-31T06:21:44","slug":"income-tax-35th-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/income-tax-35th-amendment-rules-2021\/","title":{"rendered":"Income-tax (35th Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page6R_mcid236\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">On December 29, 2021, <\/span><span dir=\"ltr\" role=\"presentation\">the Central Board of Direct Taxes notified\u00a0<\/span><span dir=\"ltr\" role=\"presentation\">Income-tax (35th Amendment) Rules, 2021 to amend the Income-<\/span><span dir=\"ltr\" role=\"presentation\">tax Rules,1962.<\/span><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Key amendment:<\/span><\/h4>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page6R_mcid239\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In the Income-tax Rules, 1962, the following <\/span><span dir=\"ltr\" role=\"presentation\">rule shall be inserted, namely:<\/span><span dir=\"ltr\" role=\"presentation\">\u2013<\/span><\/span><\/li>\n<\/ul>\n<blockquote><p><span id=\"page6R_mcid241\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">16DD.<\/span><\/span><span id=\"page6R_mcid242\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Form of particulars to be furnished along with return of income for claiming deduction <\/span><\/span><span id=\"page6R_mcid243\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">under clause<\/span><\/span><span id=\"page6R_mcid244\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">(b) of sub<\/span><\/span><span id=\"page6R_mcid245\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page6R_mcid246\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">section (1B) of section 10A.<\/span><\/span><span id=\"page6R_mcid247\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u2013<\/span><\/span><span id=\"page6R_mcid248\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The particulars, which are required to be furnished <\/span><\/span><span id=\"page6R_mcid249\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">by the assessee along with the return of income under clause (b) of sub<\/span><\/span><span id=\"page6R_mcid250\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page6R_mcid251\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">section (1B) of section 10A shall be <\/span><\/span><span id=\"page6R_mcid252\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">in Form No. 56FF.<\/span><\/span><\/p><\/blockquote>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page12R_mcid3\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In the principal rules, in Appendix II, <\/span><\/span><span id=\"page12R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Form No. 56FF relating to <span id=\"page12R_mcid6\" class=\"markedContent\">Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act,1961 shall be inserted. <\/span><br \/>\n<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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: <\/p>\n","protected":false},"author":8808,"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-259394","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 v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income-tax (35th 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\/12\/31\/income-tax-35th-amendment-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 (35th Amendment) Rules, 2021\" \/>\n<meta property=\"og:description\" content=\"On December 29, 2021, the Central Board of Direct Taxes notified\u00a0Income-tax (35th Amendment) Rules, 2021 to amend the Income-tax Rules,1962. 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The amendment has substituted Form 52A -Statement to be furnished to the assessing officer under section 285B of the Income Tax Act, 1961\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":254139,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/14\/income-tax-29th-amendment-rules-2021\/","url_meta":{"origin":259394,"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":253774,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/07\/new-provision-introduced-in-the-income-tax-rules-1962-prescribing-manner-of-authentication-of-an-electronic-record-under-electronic-verification-code-under-section-144b\/","url_meta":{"origin":259394,"position":2},"title":"New provision introduced in Income tax Rules, 1962 prescribing manner of authentication of an electronic record under electronic verification code under section 144B","author":"Bhumika Indulia","date":"September 7, 2021","format":false,"excerpt":"On September 06, 2021, the Central Board of Direct Taxes makes the Income-tax (26th Amendment) Rules, 2021 further to amend Income-tax Rules, 1962. \u00a0 The Amendment Act inserts new provision In the Income-tax Rules, 1962, after rule 14B: \u00a0 14C. 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":254107,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/13\/income-tax-28th-amendment-rules-2021\/","url_meta":{"origin":259394,"position":3},"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. The Income-tax (28th Amendment) Rules, 2021 shall come into force from April 1, 2021 and shall be applicable for the assessment year 2022-23 and subsequent assessment\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":258413,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/13\/cbdt-notifies-conditions-for-exemption-of-income-accrued-by-non-resident-as-a-result-of-transfer-of-non-deliverable-forward-contracts-vide-income-tax-33rd-amendment-rules-2021\/","url_meta":{"origin":259394,"position":4},"title":"CBDT notifies conditions for exemption of income accrued by non-resident as a result of transfer of non-deliverable forward contracts vide Income-tax (33rd Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 13, 2021","format":false,"excerpt":"The Central Board of Direct taxes notified Income-tax (33rd Amendment) Rules, 2021 further to amend the Income-tax Rules,1962. \u00a0 Key features: In the Income-tax Rules, 1962, the following rule shall be inserted, namely:\u2014 \u201c21AK. Conditions for the purpose of clause (4E) of section 10: (1) The income accrued or arisen\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-159.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.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":247857,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/05\/income-tax-15th-amendment-rules-2021\/","url_meta":{"origin":259394,"position":5},"title":"Income tax (15th Amendment), Rules, 2021","author":"Bhumika Indulia","date":"May 5, 2021","format":false,"excerpt":"The Central Board of Direct taxes makes Income tax (15th Amendment), Rules, 2021 to amend the Income-tax Rules,1962. In the Income-tax Rules, 1962, in rule 2B relating to Conditions for the purpose of section 10(5),\u00a0 the following sub-rules shall be inserted, \u201c(1A) For the assessment year beginning on the 1st\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\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/259394","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=259394"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/259394\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253009"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=259394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=259394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=259394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}