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    NEW INCOME TAX RULES NOTIFIED

    Notification No. 92/2021-Income Tax dated 10th August 2021
    Notification No. 93/2021-Income Tax dated 18th August 2021

    Circular No. 16/2021 dated 29th August 2021

    CBDT has notified new rules to be inserted in the Income Tax
    Rules:
    Rule 10RB: Relief in tax payable under sub-section (1) of
    section 115JB due to operation of sub -section (2D) of
    section 115JB.
    Rule 12AA: Prescribed person for the purposes of clause
    (c) and clause (cd) of section 140
    Rule 51B: Appearance by Authorised Representative in
    certain cases (Companies & LLPs)

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