NOTIFICATION NO. 288/2006, DATED 19-10-2006
In exercise of 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:-
(2) They shall come into force from the date of their publication in the Official Gazette.
(a) in rule 6AB, for the words, figure and letter “Form No. 3B”, the words, figure and letters “Form No. 3AE” shall be substituted;
(i) in the opening portion, for the words, brackets, figures and letter “sub-section (4C) of section 139”, the words, brackets, figures and letters “sub-section (4C) of section 139 or sub-section (4D) of section 139” shall be substituted;
(ii) in clause (e), for the words, brackets, figures and letter “sub-section (4C) of section 139”, the words, brackets, figures and letters “sub-section (4C) of section 139 or sub-section (4D) of section 139” shall be substituted;
- For Form No. 3A, the following Form shall be substituted, namely:–
