Income-tax (21st Amendment) Rules, 2016 - Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e powers conferred by sub-section (1E) of section 206C 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 (21st Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official....