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of <h1>Income-tax Amendment 2016: Rule 17CA Updated to Include Contributions from Government Companies and Foreign Sources.</h1> The Income-tax (27th Amendment) Rules, 2016, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment modifies rule 17CA, sub-rule (4), by omitting the word 'and' at the end of clause (a) and adding new clauses (c) and (d). These new clauses specify that contributions can be received from a Government company as defined in the Companies Act, 2013, and from a foreign source as defined in the Foreign Contribution (Regulation) Act, 2010.
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