The Central Board of Direct Taxes in exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961) hereby makes the rules further to amend the Income-tax Rules, 1962.
1. (1) These rules may be called the Income-tax (3rd Amendment) Rules, 2013.
(2) They shall be deemed to have come into force with effect from the 1st day of April, 2013
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