Income-tax (14th Amendment) Rules, 2018

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....ection 286 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. Short title and commencement.- (1) This rule may be called the Income-tax (14th Amendment) Rules, 2018. (2) They shall come into force from the date of its publication in the Official Gazette....