In exercise of the powers conferred by section 295 read with sub-section (1) of section 245Q 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:?
PART I
PRELIMINARY
Short title and commencement.
1. Subsituted by Notification No. 31/2018[F.No. 370142/34/2016-TPL(Part)] Dated 13th July 2018.
2. Subsituted by Notification No. 31/2018 [F.No. 370142/34/2016-TPL(Part)] / GSR 647(E) Dated 13th July 2018.
3. Subsituted by Notification No. 31/2018 [F.No. 370142/34/2016-TPL(Part)] / GSR 647(E) Dated 13th July 2018.
4. Subsituted by Notification No. 33/2018 [F.No. 370142/9/2018-TPL] / GSR 666(E) Dated 20th July 2018.
5. Subsituted by Notification No. 33/2018 [F.No. 370142/9/2018-TPL] / GSR 666(E) Dated 20th July 2018.