Income-tax (Fifth Amendment) Rules, 2011 - Amendment in rule 114B - Scope of PAN number

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..... he 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 (Fifth Amendment) Rules, 2011. (2) They shall come into force on the 1st day of July, 2011. 2. In the Income-tax Rules, 1962, in rule 114B,-- (i) in the Explanation (a), in clause (k), for the words "tour operator" the words " .....

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