INCOME-TAX (ELEVENTH AMENDMENT) RULES, 2008 – AMENDMENTS IN RULE 114E AND FORM NO. 61A
NOTIFICATION NO. 111/2008 (S.O. 2959(E) [F.NO. 133/91/2008-TPL], DATED 23-12-2008
In exercise of the powers conferred by section 295 read with section 285BA 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 (Eleventh Amendment) Rules, 2008.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,—
i. in rule 114E, in sub-rule (3), for the words and brackets “Commissioner of Income-tax (Central Information Branch)” at both the places where they occur, the words and brackets “Director of Income-tax (Central Information Branch)” shall be substituted.
ii. in Form No. 61A, in Part-A, in item number 7, for the words and brackets “Commissioner of Income-tax (Central Information Branch)”, the words and brackets “Director of Income-tax (Central Information Branch)” shall be substituted.
