Income-tax (21st Amendment) Rules, 2016 - Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

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..... S.O. 2747(E).- In exercise of the powers conferred by sub-section (1E) of section 206C 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 (21st Amendment) Rules, 2016. (2) They shall come in .....

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..... F. No. 370142/19/2016-TPL] PITAMBAR DAS, Director (Tax Policy and 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 last amended by the Income-tax (20th Amendment) Rules, 2016, vide notification number S.O.2671 (E), dated the 09.08.2016. .....

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