Income-tax (Fifth Amendment) Rules, 2011 - Amendment in rule 114B - Scope of PAN number

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5 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. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2011. (2) They shall come into force on the 1st day of July, 2011. 2. In the Income-tax Rules, 1962, in rule 114B,- (i)  in the Explanation (a),....