MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 17th October, 2016
G.S.R. 982(E).—In exercise of the powers conferred by section 115QA 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: –
1. (1) These rules may be called the Income-tax (28th Amendment), Rules, 2016.
(2) They shall come into force from the 1st June, 2016. 2. In the Income-tax Rules, 1962, after PART-VII B, the following part shall be inserted, namely: –