[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 5th May, 2016
S.O. 1655 (E). In exercise of the powers conferred by section 295 read with section 195 of the
Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby, makes the
following rules further to amend the Incometax Rules, 1962, namely:
1. (1). These rules may be called the Income-tax (12th Amendment) Rules, 2016.
(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 29B, in sub-rule (2), the clause (iii) shall be
[Notification No.31/2016, F. No.370142/3/2016-TPL]
DIRECTOR (TAX POLICY AND LEGISLATION)
Note: The principal rules were published in the Gazette of India vide notification number
S.O.969(E), dated the 26th March, 1962 and last amended vide notification number S.O.1587
(E), dated the 29th April, 2016.