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:-

1. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2006.
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(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, –

(a) in rule 6AB, for the words, figure and letter “Form No. 3B”, the words, figure and letters “Form No. 3AE” shall be substituted;

(b) in rule 12, in sub-rule (1), –

(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;

(c) In APPENDIX II
  1. For Form No. 3A, the following Form shall be substituted, namely:–
  (ii) Form No. 3B relating to audit report under section 35D(4)/35E(6) of the Income-tax Act, 1961 shall be renumbered as Form No. 3AE.

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Category : Income Tax (25146)
Type : Notifications (15268) Notifications/Circulars (30277)

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