TMI BlogIncome-tax (15th Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 (15th Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , after rule 10CA, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act in the case of agreement for advance pricing entered into by the assessee under section 92CD ; (iv) from the due date of filing of return under sub-section (1) section 139 of the Act in the case of option exercised by the assessee as per the safe harbour rules under section 92CB ;or (v) from the due date of filing of return under sub-section (1) section 139 of the Act in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... currency. Explanation- For the purposes of this rule International transaction shall have the meaning assigned to it in section 92B of the Act . [F.No.370142/12/2017 -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. 96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... triation of excess money and the rate at which the interest income shall be computed in the case of failure to repatriate the excess money within the prescribed time limit. In order to provide for an uniform treatment in respect of various types /situations of primary adjustments as referred to in sub-section(1) of section 92CE, it prescribes for a time limit of 90 days for repatriation of exces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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