Income-tax ( 23rd Amendment) Rules, 2016

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..... x 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 rule may be called the Income-tax ( 23rd Amendment) Rules, 2016. (2) They shall come into force with effect from 1st April, 2017. 2. In the Income-tax Rules, 1962, in Appendix II , in Form No. 3CD, in Part-B, in clause 13, for sub-claus .....

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..... ng Policies (ii) ICDS II-Valuation of Inventories (iii) ICDS III-Construction Contracts (iv) ICDS IV-Revenue Recognition (v) ICDS V-Tangible Fixed Assets (vi) ICDS VII-Governments Grants (vii) ICDS IX Borrowing Costs (viii) ICDS X-Provisions, Contingent Liabilities and Contingent Assets". [F.No.133/23/2015-TPL] (PITAMBAR DAS) DIRECTOR (TAX POLICY AND LEGISLATION) Note: The princi .....

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