Income-tax (27th Amendment) Rules, 2016

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....FICATION NO. 92/2016 New Delhi, the 7th October, 2016 (Income-tax) S.O. 3179(E).-In exercise of the powers conferred by clause (b) of section 13B, read with section 295 of the Income-tax Act, 1961 ....

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....d "and" occurring at the end shall be omitted; (ii) after clause (b), the following shall be inserted, namely:- "(c) from a Government company as defined in clause (45) of section 2 of the Compani....