Notification: S.O.1997 Date of Issue: 11/5/1971

Notification: S.O.1997

Section(s) Referred: 295

Statute: INCOME TAX

Date of Issue: 11/5/1971

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 :–

This Notification contains Amendments to Indian Income-tax (Second Amendments) Rules, 1971 carried out on 11th May, 1971 not reproduced here as it is already contained in the body of the Rules itself