GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION No. 40/2013
INCOME-TAX
New Delhi, the 6th day of June, 2013
S.O. 1464(E) – In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes published in the Gazette of India, Extraordinary, vide number S.O. 709(E), dated the 20th August, 1998, namely:-
2. In the said notification, in the Table, after serial number 32 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
|
Sl. No. |
Financial Year |
Cost Inflation Index |
|
(1) |
(2) |
(3) |
|
33 |
2013-14 |
939 |
[F.No.142/7/2013-TPL]
Ashis Mohanty
Under Secretary to Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii), vide number S.O.709(E), dated the 20th August, 1998 and lastly amended vide number S.O.2187 (E), dated the 17th September, 2012.
