Income-tax (4th Amendment) Rules, 2016)

Last updated: 05 March 2016

Notice Date : 03 March 2016

[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)

NOTIFICATION

New Delhi, the 3 rd March, 2016

INCOME-TAX

S.O. 650 (E).‐ In exercise of the powers conferred by section 295 read with section 32 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 (4 th Amendment) Rules, 2016).

(2) They shall come into force on the 1 st day of April 2016.

Please refer to the attached file for details