Income–tax (14th Amendment) Rules, 2016

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.... 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (14th Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules 1962, in rule 8D,- (I) for sub-rule (2), the following sub-rule shall ....