MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 30th September, 2019
G.S.R. 701(E).—In exercise of the powers conferred by sub-section (2) of section 92CE 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. Short title and commencement. —
(1) These rules may be called the Income-tax (11th Amendment) Rules, 2019.
(2) They shall come into force with effect from the date of the publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 10CB.—
(I) for the words “excess money” occurring at both the places, the words “excess money or part thereof” shall be substituted;
(II) in sub-rule (1), —
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