Notification No. 40/2012

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART- II, SECTION-3, SUB-SECTION (ii)] GOVERNM E NT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 20th September, 2012 INCOME-TAX S.O. 2261(E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (13th Amendment) Rules, 2012.

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

2. In the Income-tax Rules, 1962, in rule 17C, after clause (vii), the following clause shall be inserted, namely:- “( viii) investment in debt instruments issued by any infrastructure Finance Company registered with the Reserve Bank of India.” [Notification No. 40/2012/ F.No. 149/32/2012-SO(TPL)] (Ashish Kumar) Director (Tax Policy and Legislation ) Note:- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section

(ii) vide number S.O. 969(E) dated 26th March, 1962 and was last amended by notification number S.O. 2188(E) 17th September, 2012.