Income-tax (21st Amendment) Rules, 2016 - Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

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..... he powers conferred by sub-section (1E) of section 206C 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 (21st Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Officia .....

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