MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
New Delhi, the 18th August, 2017
G.S.R. 1028(E).—In exercise of the powers conferred by sub-section (4) of section 115JB 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 ( 22nd 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, —
(A) in rule 12, in sub-rule (2), in the proviso, after the words, figures and letters “section 115JB”, the words, figures and letters “section 115JC” shall be inserted;
(B) in Appendix II, for the ‘Form No. 29B’, the following Form shall be substituted, namely:-
[See rule 40B]
Download Complete Notification
Related Topics on Income tax