NOTIFICATION NO. 16/2012 [F. NO. 149/72/2011-SO (TPL)]
DATED 30-4-2012
In exercise of the powers conferred by clause (47) of section 10 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. (1) These rules may be called the Income-tax (5th Amendment) Rules, 2012.
(2) They shall come into force from the date of their publication in the Of
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