Income-tax (Fifth Amendment) Rules, 2010 - Amendment in rule 18C
Notification No. 38/2010, F. No. 149/52/2010-SO(TPL)
In exercise of the powers conferred by section 295 read with clause (iii) of sub-section (4) of section 80-IA 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 (5th Amendment) Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 18C, in sub-rule (1), for the figures “2009”, the figures “2011” shall be substituted.