Income-tax (Fifth Amendment) Rules, 2010 - 38/2010 - Income Tax

Income-tax (Fifth Amendment) Rules, 2010 Notification No. 38/2010 Dated 21-5-2010 In exercise of the powers conferred by section 295 read with clause (iii) of sub-section (4) of section 80-IA 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 (5th Amendment) Rules, 2010. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , in rule 18C , in sub-rule (1), for the figures 2009 , the figures 2011 shall be substituted. [F. No. 149/52/2010-SO(TPL)]