[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SEC. 3,
SUBSECTION(ii)]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
INCOME-TAX
New Delhi, the 12th December, 2014
S.O. 3168 (E). In exercise of the powers conferred by section 295 read with sub-clauses (iiiab) and(iiiac) of clause (23C) of section 10of the Income-tax Act, 1961 (43 of 1961), the Central Board ofDirect Taxes hereby makes the following rules furth
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