Income-tax (29th Amendment) Rules, 2016

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....5BA and 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) These rules may be called the Income-tax (29th Amendment) Rules, 2016. (2) In the Income-tax Rules, 1962 ( here after referred to as the principal rules),- (a) in rule 5, after sub-rule (1), the f....