S.O. 1923 (E) – In exercise of the powers conferred by section 200 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 theIncome-tax Rules, 1962, namely : -
1. (1) Theses rules may be called the Income-tax (13th Amendment) Rules, 2016.
(2) They shall come into force form the 1st day of June, 2016.
2. In the Income-tax Rules, 1962, in rule 29B, in rule 31A, in sub-rule (4A), for the words “seven days”, the words “thirty days” shall be substituted;