Income-tax (Fifth Amendment) Rules, 2018.

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..... e-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 (5th Amendment) Rules, 2018. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , in rule 10VA, in sub-rule (2) , .....

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