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Income Tax Update

Introduction of the Income-tax (Fourth Amendment) Rules, 2024

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The Ministry of Finance, through the CBDT, announced the IT (Fourth Amendment) Rules, 2024, effective from their publication in the Official Gazette. This amendment modifies various clauses in the IT Rules, 1962, including adjustments to the written down value under different sections for specific assessment years and the introduction of new provisions related to expenditure in violation of the law. Additionally, it updates Form No. 3CD, 3CEB, and introduces changes in Form No. 65, particularly in relation to international financial services centre units and the determination of arm's length price in specified domestic transactions. This notification ensures compliance and clarity in tax reporting and deductions, reflecting ongoing updates in tax legislation.

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Taxupdate Code: 321

Tax Update: Introduction of the Income-tax (Fourth Amendment) Rules, 2024

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