Income –tax (14th Amendment) Rules, 2017

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..... 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 (14th Amendment) Rules, 2017. (2) They shall come into force from the date of their publication in Official Gazette. 2. In the Income-tax Rules, 1962 , in rule 114B , .....

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