[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NEW DELHI
NOTIFICATION
Dated: May 31, 2010
INCOME TAX
1. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2010.
(2) They shall come into force on the 1st day of April, 2010.
2. In the Income-tax Rules, 1962, –
(a) for rules 30, 31, 31A and 31 AA the following rules shall be substituted, namely:-
(a) on the same day where the tax is paid without production of an income-tax challan; and
(b) in any other case, on or before seven days from the end of the month in which-
(ii) income-tax is due under sub-section (1A) of section 192.