Notification No.S. O. 410(E) – Income Tax In exercise of the powers conferred by section 295, read with sub-clause (iii) of clause (b) of sub-section (2) of section 80HHB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules futher to amend the Income-tax Rules, 1962, namely
