INCOME-TAX RULES, 1962

[SO 969, DATED 26-3-1962]

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.