Income-tax (8th Amendment) Rules, 2019

No: ---- Dated: Sep, 17 2019

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 17th September, 2019

(INCOME-TAX)

G.S.R. 662(E).—In exercise of the powers conferred by sub-sections (18) and (21) of section 144BA 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 (8th Amendment) 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 Part II,-

(a) after rule 10UC, the following shall be inserted, namely:-

Actual Document -