Notification: S.O.5595 Date of Issue: 30/12/1971

Notification: S.O.5595

Section(s) Referred: 295 ,295(1)

Statute: INCOME TAX

Date of Issue: 30/12/1971

In exercise of the powers conferred by sub-section (1) of section 295 of the Income-tax Act, 1961 (43 of 1961), and rule 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962, namely :—

This notification contains Amendment to Income-tax Rules carried out on 30-12-1971 not reproduced here as it is already contained in the body of the Rules itself