[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (ii)]
GOVERNMENT OF INDIA
19/2018, Dated: April 11, 2018
S.O.1558.(E). - In exercise of the powers conferred by section 295 read with section 9A 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. (1) These rules may be called the Income-tax (5th Amendment) Rules, 2018.
2. In the Income-tax Rules, 1962, in rule 10VA, in sub-rule (2), for the words and brackets "Member (Income-tax), Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi", the words, "the Member, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi having supervision and control over the work of Foreign Tax and Tax Research (FT&TR) Division" shall be substituted.
[F. No. 142/15/2015-TPL]
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969 (E) dated 26th March, 1962 and was last amended by notification G.S.R. No.352(E) dated 9th April, 2018.