SC: Consumers Cannot Bear Power Plant Depreciation Costs When No Electricity Was Supplied || Supreme Court: Para-Teachers’ Regularisation Depends On Educational Standards Set By States || Bombay High Court: State Cannot Withhold Aid to Child Homes While Supporting Ladki Bahin Yojana || Delhi High Court: Husband Cannot Seek to Strike off Wife’s Defence over Unpaid Litigation Costs || Calcutta HC: Bank Accounts Cannot Be Frozen Solely on Complaints Filed Via MHA Cybercrime Portal || J&K&L HC: Unregistered Agreement to Sell Can be Considered For Assessing Possession at Interim Stage || Raj HC: Cybercrime Cases Can't be Quashed Only on Compromise as They Impact Society at Large || Gujarat High Court: Separate Compensation is Payable For Stillborn Child in Railway Accident Case || Delhi HC: Hymen Rupture is Not Required to Prove Penetrative Sexual Assault under the POCSO Act || Delhi HC: Organised Crime Groups Exploit Juveniles, Misuse Juvenile Justice Laws for Serious Crimes

Income - Tax (Seventh Amendment) Rules, 2017- (Ministry of Finance ) (05 Apr 2017)

MANU/CBDT/0037/2017

Direct Taxation

In exercise of the powers conferred by section 139A and section 285BA, read with 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 (Seventh Amendment) Rules, 2017.

(2) It shall be deemed to have come into force from the 1st March, 2017.

2. In the Income-tax Rules, 1962, in rule 114B, in the fourth proviso, for the figures, letters and words "28th day of February", the figures, letters and words "30th day of June" shall be substituted.

Tags : RULES AMENDMENT INCOME-TAX

Share :