Income-tax (10th Amendment) Rules, 2014 – Notification No. 48/2014
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NEW DELHI
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NEW DELHI
NOTIFICATION NO. 48/2014, Dated: September 30, 2014
In exercise of the powers conferred by section 133C 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 the Income-tax Rules, 1962, namely:-1. (1) These rules may be called the Income-tax (10th 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 (hereinafter referred to as the said rules), after rule 12C, the following rule shall be inserted, namely:-“Prescribed authority under section 133C12D. The prescribed authority under section 133C shall be the Principal Director General or Director General or Principal Director or Director as the case may be.Explanation.- For the purposes of this rule “Principal Director General or Director General or Principal Director or Director” means the Principal Director General of Income-tax or the Director General of Income-tax or the Principal Director of Incometax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorise to act as prescribed authority for the purposes of section 133C.”
F.No.142/8/2014-TPL
(Arju Garodia)
Under Secretary to the Government of India
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India Extraordinary Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (9th Amendment) Rules, 2014 vide notification S.O. No.2487(E) dated 24th September, 2014.
