Income-tax (Fourth Amendment) Rules, 2015

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..... of the powers conferred by sub-sections (9) and (9A) of section 92CC read with 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. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2015. (2) They shall come into force on the date of their publication .....

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..... anything contained in rule 10Q, the agreement may be revised to provide for rollback provision in the said agreement in accordance with this rule." [F.NO.142/14/2014-TPL] (Amit Katoch) Under Secretary (Tax Policy and Legislation-I) Note. - The principal rules were published vide notification number S.O.969 (E), dated the 26th March, 1962 and last amended by Income-tax (Third Amendment) R .....

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