Notification: S.O.738(E) Date of Issue: 30/12/1974

Notification: S.O.738(E)

Section(s) Referred: 295 ,295(1)

Statute: INCOME TAX

Date of Issue: 30/12/1974

In exercise of the powers conferred by sub-section (1) of section 295 of the Income-tax Act, 1961 (43 of 1961), and rule 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962, namely :–

This notification contains Amendment to Income-tax Rules carried out on December 30, 1974 not reproduced here as it is already contained in the body of the Rules itself