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Income-tax (Fifteenth Amendment) Rules, 1998 - S. O. 830 (E) - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) (INCOME-TAX) NOTIFICATION NO. 10695 New Delhi, the 17 th September, 1998 S. O. 830 (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 (Fifteenth Amendment) Rules, 1998. (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 17C , after clause (iii), the following shall be inserted, namely :- (iv) Investment by way of acquiring equity shares of a depository as defined in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996). [F. No. 149/46/98-TPL] B. D. VISHNOI, Dy Secy.
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