Amendment of Form No. 16 and Form No. 24Q

Last updated: 17 April 2019

Notice Date : 12 April 2019

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 12th April, 2019

G.S.R. 304(E).—In exercise of powers conferred by sections 200 and 203 read with section 295 of the Incometax 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. Short title and commencement

(1) These rules may be called the Income-tax (3rd Amendment) Rules, 2019.

(2) They shall come into force on 12th day of May, 2019.

2. In the Income-tax Rules, 1962, in Appendix II–

(A) in Form No. 16,–

(i) the “Notes” occurring after “Part A” shall be omitted;

(ii) for “Part B (Annexure), the following shall be substituted, namely:–

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