The Central Board of Direct Taxes in exercise of the powers conferred by sub-section (6) of section 195 read with section 295 of The Income-tax Act,1961 makes the further rules to amend the Income-tax Rules,1962 .
1)These rules may be called the Income-tax (12th Amendments Rules),2013
2)They shall come into force on 1st day of October, 2013.
There in change in the Rule 37BB regarding Furnishing of information by the person responsible for making payment to a non-resident, not being a company, or to a foreign company.
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