Income –tax (3rd Amendment) Rules, 2017

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.... to clause (5) of section 43 and section 282A read with 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 ( 3rd Amendment) Rules, 2017.      (2) They shall come into force on the date of their p....

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....x authority- (i) is printed on the e-mail body, if the notice or other document is in the e-mail body itself; or (ii) is printed on the attachment to the e-mail, if the notice or other document is in the attachment, and the e-mail is issued from the designated e-mail address of such income-tax authority; (b) in case of an electronic record, if the name and office of the inc....