MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th September, 2019
(Income-tax)
G.S.R. 679 (E).—In exercise of the powers conferred by section 32 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby, makes the following rules to further amend the Income-tax Rules, 1962, namely:
1. Short title and commencement.- (1) These rules may be called the Income-tax (9th Amendment) Rules, 2019.
(2) They shall be deemed to have come into force with effect from the 23rd day of August, 2019.
2. In the Income-tax Rules, 1962, in the NEW APPENDIX I, in the Table, in PART A relating to TANGIBLE ASSETS, in item III relating to MACHINERY AND PLANT, -
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Notification No : 69/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_69_2019.pdf