Draft Safe Harbour Rules for Comments

Posted on    16 August 2013

[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

[CENTRAL BOARD OF DIRECT TAXES]

Notification

New Delhi, the …….day of August, 2013

INCOME – TAX

 

In exercise of the power conferred under section 92CB read with section 295 of the Income-tax Act, 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 (....Amendment), Rules, 2013

(2) These shall come into force from the date of their publication in the official Gazette.



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