Income-tax ( 23rd Amendment) Rules, 2016

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by section 44AB, 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 rule may be called the Income-tax ( 23rd Amendment) Rules, 2016.      (2) They shall come into force with effect from 1st April, 2017. 2. In the Income-tax ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....     ICDS VI Changes in Foreign Exchange Rates       ICDS VII Governments Grants       ICDS VIII Securities       ICDS IX Borrowing Costs       ICDS X Provisions, Contingent Liabilities and Contingent Assets         Total ....