Income–tax (1st Amendment) Rules, 2017

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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 (1st Amendment) Rules, 2017.      (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-t....

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....ule 114C on or before the 28th day of February, 2017.". 3. In the principal rules, in rule 114C, after sub-rule (2), the following sub-rule shall be inserted, namely:- "3. The person referred to in sub-rule (1) or sub-rule (2) who has received any document in which permanent account number is mentioned or as the case may be, a declaration in Form No.60 has been furnished, shall ensure that t....

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....b-rule (2), in the Table, after serial number 12 and entries relating thereto, the following serial number and entries shall be inserted, namely:- Sl. No. Nature and value of transaction Class of person (reporting person) (1) (2) (3) "13. Cash deposits during the period 1st April, 2016 to 9th November, 2016 in respect of accounts that are reportable under Sl.No.12. (i) A....