The Central Board of Direct Taxes in exercise of the powers conferred by clause (e) of the proviso to clause (5) of section 43 read with section 295 of the Income-tax Act, 1961 (43 of 1961), hereby makes further rules to amend the Income-tax Rules, 1962.
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Part II, in sub-part C, after rule 6DDB, the “6DDC & 6DDD rules shall be inserted.
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