Income –tax (2nd Amendment) Rules, 2017

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.... 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 (2nd Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - (i) in rule 114, in sub-rule (1) for the provi....