MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 12th March, 2021
G.S.R 175(E).—In exercise of the powers conferred by section 285BA read with section 295 of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend
Income-tax Rules, 1962, namely:-
1. Short title and commencement. – (1) These rules may be called the Income-tax (4th Amendment) Rules, 2021.
(2) They shall come into force from the date of its publication in the Official Gazette.
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