Notification: 10653
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 30/7/1998
In exercise of the powers conferred 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 the Income-Tax rules,1962,namely:-
1.(1) These rules may be called the Income-tax(Ninth Amendment) Rules,1998. (2) They shall come into force from the 1st day of April,1999. 2.In the Income-tax Rules,1962,- (a) In rule 9A,- (i) in sub-rule(2),for words”one hundred and eighty days”,the words “ninety days” shall be substituted. (ii) in sub-rule(3),for the words “one hundred and eighty days”, the words “ninety days” shall be substituted. (b) In rule 9B,- (i) in sub-rule(2),for the words “one hundred and eighty days”, the words “ninety days” shall be substituted. (ii)in sub-rule(3),for the words “one hundred and eighty days”, the words “ninety days” shall be substituted.
