Income-tax (2nd Amendment) Rules, 2021 - Amends Rule 10V. Guidelines for application of section 9A

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise of the powers conferred by clause (m) of sub-section (3) of section 9A 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) These rules may be called the Income-tax (2nd Amendment) Rules, 2021. (2) They s....