Amendment of Income tax Rules - Prescribing manner of determination of amount received by the company in respect of share - section 115QA


MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 94/2016-INCOME-TAX New Delhi, the 17th October, 2016 G.S.R. 982(E).In exercise of the powers conferred by section 115QA 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. (1) These rules may be called theIncome-tax (28th Amendment), Rules, 2016.
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Notification No : 94/2016



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