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Notification: S.O.492(E)
Section(s) Referred: 115K
Statute: INCOME TAX
Date of Issue: 2/7/1992
In exercise of the powers conferred by section 115K and by 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 to the Income-tax Rules, 1962, namely :–
This notification contains Amendments to Income-tax (Fourteenth Amendment) Rules, 1992 carried out on 2nd July, 1992 not reproduced here as it is already contained in the body of the rules itself
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