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Income-tax (Sixteenth Amendment) Rules, 2013

Income-tax (Sixteenth Amendment) Rules, 2013 - Insertion of sections 10TA, 10TB, 10TC, 10TD, 10TE, 10TF & 10TG and Form No.3CEFA

Notification No. 73/2013 [F.NO.142/28/2013-TPL]/SO 2810(E), dated 18-09-2013

In exercise of the powers conferred by section 92CB 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. (1) These rules may be called the Income-tax (16th Amendment), Rules, 2013.

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

2. In the Income-tax Rules, 1962,—

(A) in Part II, in sub-part D relating to special cases, after rule 10T, the following rules shall be inserted, namely:—

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