Notification No. S.O. 171(E)-Income Tax In exercise of the powers conferred by sub-section (1) of 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:— This notification contains amendment to Income-tax Rules, 1961 carried out on 6th March, 1998 not reproduced here as it is already contained in the body of the rules itself.