Notification No         :      298
Section(s) Referred       :      Section 295
Date of Issue           :      20/11/2003
Notification No : 298 Date of Issue : 20/11/2003
In exercise of the powers conferred by section 295, read with Sub-section (2) of Section 44DA, of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Twenty-Seventh Amendment) Rules, 2003. (2) They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (i) after the rule 6G, the following shall be inserted, namely:- “CCC-A.- Report of audit in case of income by way of royalties etc. in case of non-residents. 6GA. Form of report of audit to be furnished under sub-section (2) of section 44DA. The report of audit of accounts of the non-resident (not being a company) or a foreign company, which is required to be furnished under sub-section (2) of section 44DA shall be in Form No. 3CE.”; (ii) in Appendix II, after Form No. 3CD, the following Form shall be inserted, namely:- FORM ANNEXURE                                                      

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