Ammmmendment in rules 26 and 115 of Income Tax rules, 1962.

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..... tion(s) Referred: Rule 26 and 115 Statute: Income - Tax Act, 1961 Attention is invited to the Income-tax (8th Amendment Rules, 1977) by which rules 26 and 115 of the Income-tax rules, 1962 have .....

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..... is deemed to accrue or arise. 2. With a view to avoiding possible difficulties which may be faced by the field officers in obtaining these rates it was decided that the Foreign Tax Division would c .....

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