CBDT amends IT Rules, introduces Form 12 BAA for submitting Assessee’ s details regarding TDS u/ s 192 ( 1 ) : Notification No. 112 of 2024 dated 15 th October, 2024 and CBDT Notification No. 114 of 2024 , dated 16th October, 2024 Central Board of Direct Taxes (CBDT) has notified amendment in Rule 21AA of Income tax Rules, 1962 (the Rules) and in Rule 26B under Section 295 r.w. Section 192 of the Act. It has notified that the Assessee may submit to the person responsible for making payment under Section 192(1), the details of: any income chargeable under any head of income other than ‘Salaries’ received in the same FY, any TDS/TCS under Part B or Part BB of Chapter XVII, for the same FY, and los.......