Income-tax (8th Amendment) Rules, 2013.

The Central Board of Direct Taxes in exercise of the powers conferred by sub-section (3) of section 94A read with section 295 of the Income-tax Act, 1961 (43 of 1961), hereby makes the rules further to amend the Income-tax Rules, 1962.
1.These rules may be called the Income-tax (8th Amendment) Rules, 2013.
2.They shall come into force on the date of their publication in the Official Gazette.

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