Notification Detail :
G.S.R. 279(E).— In exercise of the powers conferred by section 139 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. Short title and commencement.__ (1) These rules may be called the Income-tax (Second Amendment) Rules, 2019.
(2) They shall come into force with effect from the 1st day of April, 2019.
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