2                              THE GAZETTE OF INDIA : EXTRAORDINARY                                   [PART II--SEC. 3(i)]

                                            MINISTRY OF FINANCE
                                             (Department of Revenue)
                                   (CENTRAL BOARD OF DIRECT TAXES)
                                                  NOTIFICATION
                                       New Delhi, the 16th September, 2019
                                                  (INCOME-TAX)
         G.S.R. 661(E).--In exercise of the powers conferred by clause (47) of section 10 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 the Income-tax Rules, 1962, namely: --
1. Short title and commencement.--(1) These rules may be called the Income-tax (7th Amendment)
Rules, 2019.






     (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 2F, in sub-rule (5), the proviso shall be omitted.
                                                            [Notification No. 66/2019/ F.No. 370142/10/2019-TPL]
                                                            NIRAJ KUMAR, Dy. Secy. (Tax Policy & Legislation)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3,
       Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and was last
       amended, vide notification number S.O. 3215(E) dated 5th September, 2019.









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