Income-tax (36th Amendment) Rules, 2016

Last updated: 30 December 2016

 Notice Date : 27 December 2016

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 27th December, 2016

INCOME-TAX

S.O. 4168(E).—In exercise of the powers conferred by sub-section (1) of section 295 of the Incometax 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 (36th Amendment) Rules, 2016.

(2) It shall be deemed to have come into force from the 1st day of April, 2016.

2. In the Income-tax Rules, 1962, in rule 67, for sub-rule (2), the following shall be substituted, namely:-

“(2) The manner of investment referred to in sub-rule (1) shall be in accordance with the following Table, namely:-

Please refer to the attached file for details

 

Guest
Notification No : 122/2016
Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_7362_5934gi.pdf
Attached File : 322600_7362_5934gi.pdf
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