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The Central Board of Direct Taxes makes the Income-tax (16th Amendment) Rules, 2016 to amend the Income-tax Rules, 1962. The rules come into force on the date of publication in the Official Gazette. The Central Board of Direct Taxes changes specific dates in rule 10U to the 1st day of April, 2017.
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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 22nd June, 2016 INCOME-TAX S.O. 2179(E).- In exercise of the powers conferred by section 101, read with 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:-
(Niraj Kumar) Under Secretary (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 the 26th March, 1962 and was last amended vide notification number S.O. 2151(E), dated the 20th June, 2016.
