TMI BlogIncome –tax (3rd Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... section 43 and section 282A 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 ( 3rd Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinted on the e-mail body, if the notice or other document is in the e-mail body itself; or (ii) is printed on the attachment to the e-mail, if the notice or other document is in the attachment, and the e-mail is issued from the designated e-mail address of such income-tax authority; (b) in case of an electronic record, if the name and office of the income-tax authority- (i) is display ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000); (ii) electronic record shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000). [F.No. 370142/4/2017-TPL] Dr T. S. MAPWAL, Under Secy. Note: The principal rules were published vide notification number S.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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