New Income -Tax Rule 130 regarding Omission of certain rules, Forms & savings and Rule 131 Electronic furnishing of Forms, Returns, Statements, Reports, orders etcMINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 29th July, 2021(INCOME-TAX)G.S.R. 514(E).––In exercise of the powers conferred

Income tax Amendment (19th Amendment), Rules, 2021: CBDT Notification dated 07.07. 2021MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 7th July, 2021INCOME-TAXG.S.R. 472(E).— In exercise of the powers conferred by proviso to section 50 read with section 295 of the Income-tax Act, 1961 (43 of

Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. The status of an individual as to whether he is resident in India or a non-resident or not ordinarily resident, is dependent, inter-alia, on the period for which the person is in India during a year.Various representations have been received