end of quarter* to align with the Form 24/26Q E-TDS Filings. NOTIFICATION
NO 11/2009, Dated: January 21, 2009
In exercise of the powers conferred by Section 295 read with sub-section (3)
of section 200 of the Income-tax 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. (1) These rules may be called the Income-tax (Fourth Amendment) Rules,
2009.
(2) They shall come into force with effect from the 1st day of April, 2009.
2. In the Income-tax Rules, 1962, in rule 37A-
(a) for the words "shall send within fourteen days from the end of the
quarter", the words "shall send on or before the 15th July, the 15th
October, the 15th January in respect of the first three quarters of the
financial year and on or before the 15th June following the last quarter of
the financial year" shall be substituted.
(b) the proviso shall omitted.
F.No.142/01/ 2008-TPL
(V. Vizay Babu)Under Secy. (TPL-III)
Note:- The principal rules were published vide notification No. S.O. 969(E),
dated the 26th March, 1962 and last amended by Income-tax (3rd Amendment)
Rules, 2009 vide Notification No. S.O. 197(E) dated the 19th January, 2009
Filing date changed from "14 days" from end of quarter to "15 days" from end
of quarter to align with the Form 24/26Q E-TDS Filings.
NOTIFICATION NO 11/2009, Dated: January 21, 2009
In exercise of the powers conferred by Section 295 read with sub-section (3)
of section 200 of the Income-tax 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. (1) These rules may be called the Income-tax (Fourth Amendment) Rules,
2009.
(2) They shall come into force with effect from the 1st day of April, 2009.
2. In the Income-tax Rules, 1962, in rule 37A-
(a) for the words "shall send within fourteen days from the end of the
quarter", the words "shall send on or before the 15th July, the 15th
October, the 15th January in respect of the first three quarters of the
financial year and on or before the 15th June following the last quarter of
the financial year" shall be substituted.
(b) the proviso shall omitted.
F.No.142/01/ 2008-TPL
(V. Vizay Babu)Under Secy. (TPL-III)
Note:- The principal rules were published vide notification No. S.O. 969(E),
dated the 26th March, 1962 and last amended by Income-tax (3rd Amendment)
Rules, 2009 vide Notification No. S.O. 197(E) dated the 19th January, 2009