Rule 1 - Short title and commencement - Income-tax (Certificate Proceedings) Rules, 1962

INCOME-TAX (CERTIFICATE PROCEEDINGS) RULES, 1962 [S.O. 955, dated 26-3-1962 ] In exercise of the powers conferred by sub-section (1) of section 295 of the Income-tax Act, 1961 (43 of 1961), and rules 91 and 92 of the Second Schedule to that Act, the Central Board of Revenue hereby makes the following rules, namely:— PART I PRELIMINARY Short title and commencement. 1. (1) These rules may be called the Income-tax (Certificate Proceedings) Rules, 1962. (2) They shall come into force on the 1st day of April, 1962.