Notification No. 39/2016 [F.No. 142/29/2015-TPL] / SO 1923(E)

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[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 31% May, 2016
INCOME-TAX
of) ' . ‘
S.0.1923,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 the Income-tax Rules, 1962, namely:-
1. (1). These rules may be called the Income-tax (13" Amendment) Rules, 2016.
(2). They shall come into forcefrom the 1“ 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;
[Notification No. 39/2016, F. Vor. AA
(R. LAKSHMI NARAYANAN)
UNDER SECRETARY, (TAX POLICY AND LEGISLATION)
Note: The principal rules were published in the Gazette of India , Extraordinary, Part II,
Section 3, sub-section (ii) vide notification number S.0.969(E), dated the 26" March,
1962 and last amended vide notification number $.O. 1655 (E), dated 05/05/2016.