MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 16th September, 2019
G.S.R. 661(E).—In exercise of the powers conferred by clause (47) of section 10 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: —
- Short title and commencement.—(1) These rules may be called the Income-tax (7th Amendment) Rules, 2019.
- They shall come into force from the date of their publication in the Official Gazette.
- In the Income-tax Rules, 1962, in Rule 2F, in sub-rule (5), the proviso shall be omitted.
Dy. Secy. (Tax Policy & Legislation)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and was last amended, vide notification number S.O. 3215(E) dated 5th September, 2019.