Notification: S.O.65(E)
Section(s) Referred: 295
Statute: INCOME TAX
Date of Issue: 31/1/1985
Whereas certain draft rules further to amend the Income-tax Rules, 1962, were published with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 687(E), dated the 6th September, 1984, in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 6th September, 1984, at pages 1—11, inviting objections and suggestions from all persons likely to be affected thereby before the expiry of a period of thirty days from the date on which copies of the Gazette in which the said rules were published were made available to the public ;
And whereas the copies of the said Gazette were made available to the public on the 10th October, 1984 ;
And whereas the objections and suggestions received from the public on the said draft rules have been considered by the Central Board of Direct Taxes ;
Now, therefore, 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 Income-tax (Amendment) Rules, 1985 carried out on 31st January, 1985 not reproduced here as it is already contained in the body of the rules itself.