GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 39/2016

New Delhi, 31^st May, 2016

S.O. 1923 (E) – In exercise of the powers conferred by section 200 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 theIncome-tax Rules, 1962, namely : -

1.            (1) Theses rules may be called the Income-tax (13^th Amendment) Rules, 2016.

                (2) They shall come into force form the 1^st day of June, 2016.

2.  In the Income-tax Rules, 1962, in rule 29B, in rule 31A, in sub-rule (4A), for the words “seven days”, the words “thirty days” shall be substituted;

[F. No. 142/29/2015-TPL]

(R. LAKSHMI NARAYANAN)

UNDER SECRETARY, (TAX POLICY AND LEGISLATION)