CBDT Introduces Form 10-IFA for Co-operative Societies Choosing Tax Regime under Section 115BAE of Income Tax Act, inserts new Rule 21AHA [Read Notification]

By Navasree A.M - On September 30, 2023 5:08 pm - 2 mins read
CBDT Introduces Form 10-IFA for Co-operative Societies - Form 10-IFA - CBDT Introduces Form 10-IFA - Tax Regime - Income Tax Act - 21AHA - taxscan

The Central Board of Direct Taxes (CBDT) vide notification no. G.S.R.702(E) issued on 29th September 2023 has notified Income-tax (Twenty-Third Amendment) Rules, 2023. The board has inserted new Rule 21AHA to Exercise Option under Section 115BAE(5) and also a new Form 10-IFA. In the Income-tax Rules, 1962 , after rule 21AH, the following rule 21AHA…

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