MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 9th August, 2016
S.O. 2671(E).— In exercise of the powers conferred by section 295 read with clause (aa) of subsection (1) of section 12A 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 (20thAmendment) Rules, 2016.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in the Appendix II, in Form 10A,—
(i) for item 4, following item shall be substituted, namely:—
“4. Details of the author(s)/ founder(s):—
(ii) for item 6, following item shall be substituted, namely:-
“6. Details of the trustee(s)/ manager(s):-
[Notification No. 67/2016/F. No. 370142/22/2016-TPL]
NIRAJ KUMAR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification number S.O. 2226(E), dated the 28.06.2016.
Note For 10A: Application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961