MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 2nd June, 2017
G.S.R. 546(E).—In exercise of the powers conferred by 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 (10th Amendment) Rules, 2017.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 31, in sub-rule (3), in the Table, against serial number 1, in column 4, for the figures, letters and words “31st day of May” the following figures, letters and words “ 15th day of June ” shall be substituted.
[Notification No. 42 /2017, F.No.370142/17/2017-TPL]
LAKSHMI NARAYANAN, Under Secy. (Tax Policy And Legislation)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide notification number S.O. 962 ( E), dated the 26th March, 1962 and last amended vide notification number S.O. 1381 (E), dated the 02.05.2017.