INCOME-TAX (SECOND AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 6AAH
NOTIFICATION NO. 16/2014 [F.NO.142/1/2014-TPL]/SO 835(E),
DATED 20-3-2014
In
exercise of the powers conferred by section 295 read with Section 35CCD
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 (2nd Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 6AAH,—
(A) | |
for the clause (ii), the following clause shall be substituted, namely:— |