[ad_1] GSR 275(E).—In exercise of the powers conferred by clause (48) of section 2 and clause (47) of section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the Income-tax Rules, 1962 To further amend the following rules, namely:- Short title and commencement. […]
