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Income-tax (Ninth Amendment) Rules, 2015
June, 29th 2015
                          SECTION 3, SUB-SECTION (ii)]

                                GOVERNMENT OF INDIA
                                 MINISTRY OF FINANCE
                              (DEPARTMENT OF REVENUE)
                          (CENTRAL BOARD OF DIRECT TAXES)


                                                                   New Delhi, the 24th June, 2015


       S.O. 1683(E).-- In exercise of the powers conferred by section 295 read with sub-
clause (viii) of Explanation to sub-section (2) of section 288 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 (Ninth Amendment) Rules, 2015.
        (2) They shall come into force on the date of its publication in the Official Gazette.

2.    In the Income-tax Rules, 1962, after rule 51, the following rule shall be inserted,

"51A. Nature of business relationship.-- For the purposes of sub-clause (viii) of Explanation
below sub-section (2) of section 288, the term "business relationship" shall be construed as any
transaction entered into for a commercial purpose, other than, ­

(i)    commercial transactions which are in the nature of professional services permitted to be
rendered by an auditor or audit firm under the Act and the Chartered Accountants Act, 1949 (38 of
1949) and the rules or the regulations made under those Acts;

(ii)    commercial transactions which are in the ordinary course of business of the company at
arm's length price ­ like sale of products or services to the auditor, as customer, in the ordinary
course of business, by companies engaged in the business of telecommunications, airlines, hospitals,
hotels and such other similar businesses."

                                             [Notification No. 50/2015, F.No.142/9/2015-TPL]

                                                                   (RAJESH KUMAR BHOOT)
                                                      DIRECTOR (TAX POLICY & LEGISLATION)

Note.-- The principal rules were published in the Gazette of India, Extraordinary, Part II,
       Section 3, Sub-section (ii) vide notification No. S.O. 969(E), dated the 26th March, 1962
       and last amended vide notification No. S.O. 1660(E), dated 22/06/2015.
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