Income-tax (Twenty-fifth Amendment) Rules, 1998

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtment of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 10740 New Delhi, the 29th October, 1998 INCOME-TAX S.O. 939(E).-In exercise of the powers conferred by section 295 of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; 2. In the Income-tax Rules, 1962, in rule 114 B, in clause (b), the following proviso shall be inserted, namely:- "Provided that for the purposes of this clause, the sale or purchase of ....