Income –tax (2nd Amendment) Rules, 2017

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..... 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 (2nd Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - (i) in rule 114, in sub-rule (1) for the provis .....

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..... t in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax(Systems) shall specify the classes of persons, applicable forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of tax deduction and collection account number.". [F.No. 370142/40/2016-TPL] Dr T. S. MAPWAL, Un .....

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