Income -Tax (Second Amendment) Rules, 2012 - Insertion of Rule 114DA and Form No.49C

Last updated: 18 February 2012

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NOTIFICATION NO.5/2012[F.NO.142/25/2011-SO(TPL)] DATED 6-2-2012 S.O(E).- In exercise of the powers conferred by section 285 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-

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