S.O.4110(E).— In exercise of the powers conferred by section 285BA read with 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:— 1. (1) These rules may be called the Income-tax ( 35th Amendment) Rules, 2016. (2) They shall be deemed to have come into force from the 7th August, 2015. 2. In the Income-tax Rules, 1962, in rule 114F, in clause (1), in the Explanation,— (I) in clause (g), in sub-clause (D), for the words, brackets and letters “in sub-clause (ii)”, the words, brackets and letter “in sub-clause (B)” shall be substituted; (II) in clause (h),— ……
Read More..Income-tax ( 35th Amendment) Rules, 2016
Skip to content
