Income-tax (15th Amendment) Rules, 2017

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....tion 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 (15th 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, 196....

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....on (1) of section 139 of the Act in the case of agreement for advance pricing entered into by the assessee under section 92CD ; (iv) from the due date of filing of return under sub-section (1) section 139 of the Act in the case of option exercised by the assessee as per the safe harbour rules under section 92CB;or (v) from the due date of filing of return under sub-section (1) se....

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....ion is denominated in foreign currency. Explanation- For the purposes of this rule "International transaction" shall have the meaning assigned to it in section 92B of the Act.' [F.No.370142/12/2017 -TPL] PITAMBAR DAS, Director (Tax Policy And Legislation) Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notificat....