Sailent features of Safe harbour rules

Posted on    20 September 2013

[TOBE PUBLSIHEDINTHEGAZETTEOF INDIA EXTRAORDINARY, PART II,

SECTION3, SUBSECTION(ii)]

GOVERNMENTOF INDIA

MINISTRYOF FINANCE

DEPARTMENTOF REVENUE

[CENTRAL BOARDOFDIRECT TAXES]

Notification

New Delhi, the 18th September, 2013

INCOME – TAX

 

 

S.O. 2810(E). In exercise ofthe powers conferred by section 92CB read with section 295 of the Income‐tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makesthe following rulesfurtherto amend the Income‐tax Rules, 1962, namely:‐

1. (1) These rules may be called the Income‐tax (16th Amendment), Rules, 2013.

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

 

2. In the Income‐tax Rules, 1962, ‐ 

(A) in Part‐II, in sub‐part D relating to special cases, after rule 10T, the following rules shall be inserted, namely:-



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