[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]
New Delhi, the 23rd day of September, 2013
S.O. 2887(E).- In exercise of the powers conferred by sections 101 and144BA 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 the Income-tax (17th Amendment) Rules, 2013.
(2) They shall come into force on the 1 st day of April, 2016.
2. In the Income-tax Rules, 1962, –
(a) after rule 10T, the following rules shall be inserted, namely: -
“ DA. Application of General Anti Avoidance Rule