This notification contains amendment to Income-tax Rules, 1962 carried out on 17th August, 1988 not reproduced here as it is already contained in the body of the Rules itself.
Circular : No. 521-Income Tax Attention is invited to Board’s order under section 119(2)(b) of the Income-tax Act [F.No. 225/201/87-IT(A-II), dated 17-8-1988 whereby the Board, in exercise of the powers conferred by clause (b ) of sub-section (2) of section 119 of the Income-tax Act, 1961, have authorised the Income-tax Officer
