MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 27th December, 2016
S.O. 4168(E).—In exercise of the powers conferred by sub-section (1) of section 295 of the Incometax 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 (36th Amendment) Rules, 2016.
(2) It shall be deemed to have come into force from the 1st day of April, 2016.
2. In the Income-tax Rules, 1962, in rule 67, for sub-rule (2), the following shall be substituted, namely:-
“(2) The manner of investment referred to in sub-rule (1) shall be in accordance with the following Table, namely:-
Please refer to the attached file for details