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[Notification No. 111/2022/F. No. 370142/32/2022-TPL] [Notification No. 49/2022/F.No.370142/6/2022-TPL]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

(INCOME-TAX)

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: —

  1. 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.

[Notification No. 66/2019/ F.No. 370142/10/2019-TPL]

NIRAJ KUMAR,

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.

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