CBDT issued Notification No. 64/2022 dated 16.06.2022 in G.S.R. 455(E) through Income-tax (Seventeenth Amendment), Rules, 2022 amends Rule 21AI, Rule 21AJ, Rule 21AJA, Rule 21AJAA and inserted Rule 21AIA in the Income-tax Rules, 1962 in order to claim exemption by a ‘specified fund’ under section 10(4D) of the Income-tax Act, 1961.
This notification has also amended and substituted the existing Form No. 10-IG for reporting the exempt income under section 10(4D) by a ‘specified fund’.
Download CBDT Notification No. 64/2022 dated 16.06.2022.
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