Notification: S.O.529(E)
Section(s) Referred: 80U
Statute: INCOME TAX
Date of Issue: 17/7/1985
In exercise of the powers conferred by section 295, read with section 80U, 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 Amendment to Income-tax (Fourth Amendement) Rules, 1985 carried out on July 17, 1985 not reproduced here as it is already contained in the body of the rules itself