TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
(INCOME-TAX)
New Delhi, the 29th September, 2015
NOTIFICATION
S.O. 2663 (E).— In exercise of the powers conferred by section 295 read with section 197A 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 (14th Amendment) Rules, 2015.
(2) They shall come into force on the 1st day of October, 2015.
2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), for rule 29C, the following rule shall be substituted, namely:-
Please refer to the attached file for details
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