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Income-tax (7th Amendment) Rules, 2019 - Setting up an Infrastructure Debt Fund for the purpose of exemption u/s 10(47) - Additional condition of Lock-in-period of 3 years in case of Non-Residents removed.

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....ved.<br>66/2019 Dated:- 16-9-2019 Income Tax<br>Income Tax<br>Section 295<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 66/2019 New Delhi, t....

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....t) Rules, 2019. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in Rule 2F, in sub-rule (5), the proviso shall be omitte....

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