Income tax (6th Amendment) Rules, 2015

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.... of the powers conferred by section 295, read with clause (14) of section 10 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) These rules may be called the Income‐tax (6th Amendment) Rules, 2015. (2) They shall come into force on the 1st day of April, 2015....