Income–tax ( 26th Amendment) Rules, 2016

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.... 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 ( 26th Amendment) Rules, 2016.     (2) These rules shall come into force from the date of their publication in the Official Gazette. 2. In the Income-ta....