Amendment of the Income tax rules  :

S.O. 2671(E).— In exercise of the powers conferred by section 295 read with clause (aa) of subsection (1) of section 12A 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 (20thAmendment) Rules, 2016.

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

2. In the Income-tax Rules, 1962, in the Appendix II, in Form 10A,—

(i) for item 4, following item shall be substituted, namely:—

“4. Details of the author(s)/ founder(s):—

Sl. No	Name	Address	Permanent Account Number (PAN) .”;

(ii) for item 6, following item shall be substituted, namely:-

“6. Details of the trustee(s)/ manager(s):-

Sl. No	Name	Address	Permanent Account Number (PAN) .”;

 

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 the 26th March, 1962 and was last amended vide notification number S.O. 2226(E), dated the 28.06.2016.