Amendment to Income-tax Rules specifies the Member responsible for supervision of the Foreign Tax and Tax Research division. The Income-tax (5th Amendment) Rules, 2018 amend Rule 10VA(2) of the Income-tax Rules, 1962 by substituting the earlier designation with 'the Member, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi having supervision and control over the work of Foreign Tax and Tax Research (FT&TR) Division,' effective from publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Income-tax Rules specifies the Member responsible for supervision of the Foreign Tax and Tax Research division.
The Income-tax (5th Amendment) Rules, 2018 amend Rule 10VA(2) of the Income-tax Rules, 1962 by substituting the earlier designation with "the Member, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi having supervision and control over the work of Foreign Tax and Tax Research (FT&TR) Division," effective from publication in the Official Gazette.
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