Income - Tax (5th Amendment) Rules, 2014

Notification No. 26/2014, [F.No.142/15/2013-TPL], dated 16th May, 2014

S.O. 2045 (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 (5th Amendment) Rules, 2014.

    (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, for Forms 49A and 49AA, the following Forms shall be substituted, namely:-

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Source: Income Tax.