MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th October, 2016
INCOME-TAX
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: –
