Income-tax (14th Amendment) Rules, 2017
G.S.R. 569(E).-- In exercise of the powers conferred by section 139A and section 285BA, 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 (14th Amendment) Rules, 2017.
(2) They shall come into force from the date of their publication in Official Gazette.
2. In the Income-tax Rules, 1962, in rule...
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