MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 16th June, 2017
S.O. 1927(E).—In exercise of the powers conferred by section 295 read with sub-section (9) of section 92CC 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 (16th 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 Appendix II, in Form No. 3CED, under sub-heading “General”, ___
(i) for item 3, following item shall be substituted, namely:___
(ii) for item 4, the following item shall be substituted, namely:___
[Notification No. 53 /2017/ F. No. 370142/34/2016-TPL]
RAJESH KUMAR KEDIA, Director (Tax Policy and Legislation)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Subsection (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number G.S.R. 590(E), dated the 15th June, 2017.
Download Notification in PDF