Income-tax (6th Amendment) Rules, 2016
CA Prateek Garg
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Income-tax (6th Amendment) Rules, 2016 notified by CBDT vide its notification No 18/2016 dated 17.03.2016. Rule 8AA inserted to provide for Period of Holding of Bonds/Debentures/Debenture-Stock/Deposit Certificates converted into Shares/Debentures. Period of Holding of such converted Shares/Debentures shall now include the Period for which original assets were held by the assessee. New Rule applicable w.e.f. 1st April 2016 #pdf
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