Rule 1 - Short title and commencement - Expenditure-tax Rules, 1987

Expenditure-tax Rules, 1987 [S.O. 939(E), DATED 26-10-1987 ] In exercise of the powers conferred by section 31 of the Expendi ture-tax Act, 1987 (35 of 1987), the Central Board of Direct Taxes hereby makes the following rules, namely :— Short title and commencement. 1. (1) These rules may be called the Expenditure-tax Rules, 1987. (2) They shall come into force on the 1st day of November, 1987.