Income-tax (4th Amendment) Rules, 2016)

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....y section 295 read with section 32 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 (4th Amendment) Rules, 2016).      (2) They shall come into force on the 1st day of April 2016. 2. In the I....