Notification No. 96/2013, F.No.142/15/2013-TPL,
dated 23.12.2013
S.O. 3794 (E)- In exercise of
the powers conferred by 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 (19th
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,-
(i) in rule 114, for sub- rule (4), the
following sub-rules shall be substituted, namely:-
“(4)
The application, referred to in sub-rule (1) in respect of an applicant
mentioned in column (2) of the Table below, shall be filled in the Form
mentioned in column (3) of the said table, and shall be accompanied by the
documents mentioned in column (4) thereof, as proof of identity, address and
date of birth of such applicant:
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