MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th November, 2019
G.S.R. 885(E).—In exercise of the powers conferred by section 46 read with section 68 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby makes the following rules further to amend the Prohibition of Benami Property Transactions Rules, 2016, namely:‒
1. (1) Short title and commencement. (1) These rules may be called the Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Prohibition of Benami Property Transactions Rules, 2016 (hereinafter referred to as the said rules) in rule 10, ‒
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Notification No : 101/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_101_2019.pdf