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The Central Board of Direct Taxes amends the Income-tax Rules, 1962. The rules remove clause (iii) of sub-rule (2) in rule 29B. The rules come 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 5th May, 2016
INCOME-TAX
S.O. 1655 (E).‐ In exercise of the powers conferred by section 295 read with section 195 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:‐
(2). They shall come into force on the date of their publication in the Official Gazette.
[Notification No.31/2016, F. No.370142/3/2016-TPL]
(PITAMBAR DAS) DIRECTOR (TAX POLICY AND LEGISLATION)
Note: The principal rules were published in the Gazette of India vide notification number S.O.969(E), dated the 26th March, 1962 and last amended vide notification number S.O.1587 (E), dated the 29th April, 2016.
