{"id":829,"date":"2026-03-17T08:14:50","date_gmt":"2026-03-17T08:14:50","guid":{"rendered":"https:\/\/varma.webc.in\/wp\/?p=829"},"modified":"2026-04-13T05:10:52","modified_gmt":"2026-04-13T05:10:52","slug":"income-tax-twentieth-amendment-rules-2023","status":"publish","type":"post","link":"https:\/\/varma.webc.in\/wp\/income-tax-twentieth-amendment-rules-2023\/","title":{"rendered":"Income-tax (Twentieth Amendment) Rules, 2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>CBDT has notified the Income-tax (Twentieth Amendment) Rules, 2023. Through this amendment, a new rule 134 has been inserted after rule 133 and introduced a new electronic application Form 71 for the purpose of crediting TDS in accordance with section 155 (20) Income Tax Act, 1961.<\/li>\n\n\n\n<li>GSTN has issued an advisory on Electronic Credit Reversal and Re-claimed statement.<\/li>\n<\/ul>\n\n\n<div class=\"upload-wrap\">\n\t\t\t\t\t<a href=\"https:\/\/varma.webc.in\/wp\/wp-content\/uploads\/2026\/03\/Income-tax-Twentieth-Amendment-Rules-2023.pdf\"\n\t\t\t\t\ttarget=\"_blank\"\n\t\t\t\t\trel=\"noreferrer noopener\" class=\"upload flex items-center gap-x-[20px] border-b border-black pb-2.5  mt-3 transition-border duration-300\">\n\t\t\t<img\n\t\t\t\tsrc=\"https:\/\/varma.webc.in\/wp\/wp-content\/plugins\/wac-acf-blocks\/blocks\/wac-pdf-upload\/images\/pdf-icon.svg\"\n\t\t\t\talt=\"PDF icon\"\n\t\t\t\twidth=\"38\"\n\t\t\t\theight=\"38\"\n\t\t\t\/>\n\t\t\t\t\t\t\t<span\n\t\t\t\t\tclass=\"font-inter font-medium text-[18px] text-black transition-colors duration-300\"\n\t\t\t\t>\n\t\t\t\t\tIncome-tax (Twentieth Amendment) Rules, 2023\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/varma.webc.in\/wp\/wp-content\/uploads\/2026\/03\/Electronic-Credit-Reversal-and-Re-claimed-statement-on-GSTN.pdf\"\n\t\t\t\t\ttarget=\"_blank\"\n\t\t\t\t\trel=\"noreferrer noopener\" class=\"upload flex items-center gap-x-[20px] border-b border-black pb-2.5  mt-3 transition-border duration-300\">\n\t\t\t<img\n\t\t\t\tsrc=\"https:\/\/varma.webc.in\/wp\/wp-content\/plugins\/wac-acf-blocks\/blocks\/wac-pdf-upload\/images\/pdf-icon.svg\"\n\t\t\t\talt=\"PDF icon\"\n\t\t\t\twidth=\"38\"\n\t\t\t\theight=\"38\"\n\t\t\t\/>\n\t\t\t\t\t\t\t<span\n\t\t\t\t\tclass=\"font-inter font-medium text-[18px] text-black transition-colors duration-300\"\n\t\t\t\t>\n\t\t\t\t\tElectronic Credit Reversal and Re-claimed statement on GSTN\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\n\t<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":875,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-it-and-gst-update"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income Tax (20th Amendment) Rules 2023<\/title>\n<meta name=\"description\" content=\"Complete guide to Income Tax amendment rules and compliance updates.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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