MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 8th June, 2021
G.S.R. 395(E).— In exercise of the powers conferred by sections 194,194A,194Q, 196D, 206AB and
206CCAread 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 (17th Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in
the Official Gazette.
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