In exercise of the powers conferred by section 295 read with sub-clause (ii) of clause (14) of section 10 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.
The principal notification No. 39/2005-Customs (N.T.) dated the 13th May, 2005 was published vide number G.S.R 307(E), dated the 13th May, 2005 and was amended by the following numbers.