[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 17th day of October, 2011
INCOME-TAX
S.O.2394(E).- In exercise of the powers conferred by 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 (7th Amendment) Rules, 2011.
(2) They shall come into force on the 1st day of November, 2011.
2. In the Income-tax Rules, 1962,- ((A) in rule 114, - (a) in sub-rule (1), after the words, figures and letter “Form 49A”, the words, figures and letters, “ or 49AA , as the case may be” shall be inserted; (b) in sub-rule (3),- (i) for the words “accounting year” wherever they occur, the words “financial year” shall be substituted; (ii) after item (iii), the following item shall be inserted, namely:- “ (iv) in the case of a person who is entitled to receive any sum or income or amount , on which tax is deductible under Chapter XVIIB in any financial year, before the end of such financial year.”; (c) in sub-rule (4), for the words “Table below shall be accompanied by documents mentioned in Column 3” the words “ Table below shall be filed in Forms mentioned in Column 3 and shall be accompanied by the documents mentioned in Column 4” shall be inserted ; (d) For the Table, the following Table shall be substituted, namely : - Check the Attached file for Details
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