In exercise of the powers conferred by section 295, read with clause (14) of section 10 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.

No: 771 Dated: Apr, 13 2015

In exercise of the powers conferred by section 295, read with clause (14) of section 10 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.