Income-tax (Twelfth Amendment) Rules, 2015

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..... ew Delhi, the 17 th August, 2015 S.O. 2240(E). - In exercise of the powers conferred by Explanation 2 to clause (1) of section 6 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. (1) These rules may be called the Income-tax (Twelfth Amendment) R .....

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..... ding on the date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in respect of such voyage. Explanation: For the purposes of this rule,- (a) Continuous Discharge Certificate shall have the meaning assigned to it in the Merchant Shipping (Continuous Discharge Certificate-cum- Seafarer s Identity Document) Rules, 2001 made under th .....

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