MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION NO. 48/2017
New Delhi, the 8th June, 2017
INCOME-TAX
G.S.R. 561(E).In exercise of the powers conferred by section 295 read withsection 194-IBof the Income-tax Act, 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 (13th Amendment) Rules, 2017.
(2) They
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