Income-tax (9th Amendment) Rules, 2020.

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..... of section 92CB 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. Short title and commencement. - (1) These rules may be called the Income-tax (9 th Amendment) Rules, 2020. (2) They shall come into force and shall be deemed to have come into force from the 1 st day .....

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..... natory Memorandum: It is hereby certified that no person is being adversely affected by giving retrospective effect to these rules. Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, section-3, sub-section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number GSR No. 282(E), dated the 06th May, 2020. .....

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