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The Central Board of Direct Taxes amends rule 10VA of the Income-tax Rules, 1962. The amendment updates the designation of the authority who receives applications under section 9A. The new authority is the Member of the Central Board of Direct Taxes who has supervision and control over the Foreign Tax and Tax Research Division. The rules come into force on the date of publication in the Official Gazette.
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th April, 2018 INCOME-TAX S.O.1558.(E).— In exercise of the powers conferred by section 295 read with section 9A 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:-
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 G.S.R. No.352(E) dated 9th April, 2018.
