Income Tax (2nd Amendment) Rules, 2015 – Notification 11/2015

In exercise of the powers conferred by sections 92CB and 92D 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) These rules may be called the Income-tax (2nd Amendment), Rules, 2015.

(2) They shall come into force from the date of their publication in the Official Gazette.


Please refer the attachment.


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