Income-tax (9th Amendment) Rules, 2021.

By | April 6, 2021
(Last Updated On: April 6, 2021)

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th April, 2021
Income-tax

G.S.R 250(E).—In exercise of the powers conferred by sub-section (1) and sub-section (4)
of section 92D and sub-section (8) of section 286 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 (9th Amendment) Rules, 2021.
(2) They shall come into force on the 1st day of April, 2021

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