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G.S.R. 170(E). —In exercise of powers conferred by sections 200 and 203 read with section 295 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. Short title and commencement – (1) These rules may be called the Income-tax (3rd Amendment) Rules, 2021. (2) They shall come into force on the 1st day of April, 2021. 2. In the Income-tax Rules, 1962, in Appendix II,- (i) For Form No. 12BA, the following shall be substituted, namely:–