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The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to include a new category for investments. The rule adds investments in debt instruments issued by an infrastructure Finance Company registered with the Reserve Bank of India to rule 17C. The amendment comes into force on the date of publication in the Official Gazette.
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[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 20th September, 2012 INCOME-TAX S.O. 2261(E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
[Notification No. 40/2012/ F.No. 149/32/2012-SO(TPL)]
(Ashish Kumar) Director (Tax Policy and Legislation)
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E) dated 26th March, 1962 and was last amended by notification number S.O. 2188(E) 17th September, 2012.
