Income-tax (Fourth Amendment) Rules, 2015

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.... Delhi, the 1st April, 2015 S.O. 915(E) - In exercise of the powers conferred by sub-sections (9) and (9A) of section 92CC read with section 295 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 (Fourth Amendment) Rules, 2015. (2)....