Income-tax (11th Amendment) Rules, 2017

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....ntral 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 (11th 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 (hereinafter referred to as the principal rules), in rule 31A, in sub-rule (3A), ....