Income-tax (sixth Amendment) Rules, 2012 - Insertion of rule 10AB.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mend the Income-tax Rules, 1962 namely:- 1. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2012. (2) They shall come into force on the 1st day of April, 2012 and shall apply to Assessment year 2012-13 and subsequent years. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rules 10A, the following rule shall be inserted, namely:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X