(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II,
                     SECTION 3, SUB-SECTION (i)}
                       GOVERNMENT OF INDIA
                        MINISTRY OF FINANCE
                     (DEP ARTMENT OF REVENUE)
                (CENTRAL BOARD OF DIRECT TAXES)

                                     Notification
                                                                              nd
                                                    New Delhi, dated the, 2        June 2017

                                    INCOME-TAX

G.S.R 546(E).-In exercise of the powers conferred by 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 the Income-tax Rules, 1962, namely:-







   1. (1) These rules may be called the Income-tax (loth Amendment) Rules,
      2017.
      (2) They shall come into force from the date of their publication in the
       Official Gazette.
    2. In the Income-tax Rules, 1962, in rule 31, in sub-rule (3), in the Table,
                                                                       and words "31 <,
       against serial number 1, in column 4, for the figures, letters th
       day of May" the following figures , letters and words " 15 day of June "
       shall be substituted.







                               [Notification No. 42/2017, F.No.370 142/1712017-TPL]


                                                           ~-
                                                          (LAKSHMI NARA AN AN)
                      UNDER SECRETRAY (TAX POLICY AND LEGISLATION)



  Note: The principal rules were published in the Gazette of India, Extraordinary,
  Part II, Section 3, Sub-section (ii) vide notification number S. 0. 969 ( E), dated the
  26th March, 1962 and last amended vide notification number S.O. 1381 (E), dated
   the 02.05.2017.