This notification contains Amendment to Income-tax Rules, carried out on 19th January, 1980, not reproduced here as it is already contained in the body of the Rules itself.
In exercise of the powers conferred by 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.
