This notification contains Amendment to Income-tax (Sixth Amendment) Rules, 1986 carried out on 4th September, 1986 not reproduced here as it 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.