Income-tax (30th Amendment) Rules, 2021 - Safe Harbour - Applicability Extended

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..... ed by sub-section (2) of section 92CB 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. Short title and commencement. (1) These rules may be called the Income-tax (30th Amendment) Rules, 2021. (2) They shall be deemed to have come into force .....

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