Income-tax ( 23rd Amendment) Rules, 2016

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..... 4AB , 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 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 Append .....

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..... Construction Contracts ICDS IV Revenue Recognition ICDS V Tangible Fixed Assets ICDS VI Changes in Foreign Exchange Rates .....

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..... 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 .....

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