Income-tax (26th Amendment) Rules, 1998 - S.O. 1079(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION NO. 10750 New Delhi, the 16th December, 1998 INCOME-TAX S.O. 1079(E) .-In exercise of the powers conferred by 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. (I) These rules may be called the Income-tax (26 th Amendment) Rules, 1998. (2) They shall come into force on the 1 st April, 1999. 2. In the Income-tax Rules, 1962 , in Part I, in rule 2D, in sub-rule (5), clauses (b) and (c) shall be omitted. [F. No. 142/80/98-TPL] DEEPA KRISHAN, Director