INCOME-TAX (TENTH AMENDMENT) RULES, 2012 – INSERTION OF RULES 10F, 10G, 10H, 10-I, 10-J, 10K, 10L, 10M, 10N, 10-O, 10P, 10Q, 10R, 10S, 10T & 44GA
Notification No. 36/2012, [F.No.133/5/2012-SO (TPL)]/SO 2005(E), dated 30.08.2012
In exercise of the powers conferred by sub-section (9) of section 92CC 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 (10th Amendment) Rules, 2012.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), –
(a) after rule 10E, the following rule shall be inserted, namely.-