Income-tax (35th Amendment) Rules, 2016

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....ollowing rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax ( 35th Amendment) Rules, 2016. (2) They shall be deemed to have come into force from the 7th August, 2015. 2. In the Income-tax Rules, 1962, in rule 114F, in clause (1), in the Explanation,- (I) in clause (g), in sub-clause (D), for the words, brackets and letters "in sub-clau....