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Income-tax (4th Amendment) Rules, 2016)

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..... 5 read with section 32 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 (4th Amendment) Rules, 2016). (2) They shall come into force on the 1st day of April 2016. 2. In the Income-tax Rules, 1962 , .....

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