**Summary:**
This notification, S.O. 1517(E), titled "Income-tax Third Amendment Rules, 2018" was issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on April 6, 2018. It amends the Income-tax Rules, 1962, specifically rule 2BB, sub-rule 2, by omitting the entries under columns 2 to 4 against serial number 10 in the Table. These rules came into effect on April 1, 2019, and apply to the assessment year 2019-2020 and subsequent assessment years. The notification is authorized under section 295, read with sub-clause (ii) of clause (14) of section 10 of the Income-tax Act, 1961 (43 of 1961). The notification number is F. No. 370142022018-TPL. The Director of TPL-II, Pravin Rawal, is listed. The principal rules were initially published under notification No. S.O. 969(E), dated March 26, 1962, and last amended by notification number G.S.R. 332(E) dated April 3, 2018.
Key Entities Referenced
Central Board of Direct Taxes: The organization making the amendments to the Incometax Rules.
Incometax Act, 1961: The principal act being amended by this notification.
Incometax Rules, 1962: The rules being amended by this notification.
Incometax Third Amendment Rules, 2018: The name of the amendment rules introduced by this notification.
Section 295: The section of the Incometax Act, 1961 that confers the power to make the rules.
Section 10: The section of the Incometax Act, 1961 related to the rules.
Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Direct Taxes operates.
Department of Revenue: The department of the Ministry of Finance responsible for the notification.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 1373] ubZ fnYyh] 'kqØokj] vçSy 6] 2018@pS=k 16] 1940
No. 1373] NEW DELHI, FRIDAY, APRIL 6, 2018/CHAITRA 16, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)ीीीीयययय (cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19)यययय(cid:20)(cid:20)(cid:20)(cid:20) ककककरररर बबबबोोोोडडडड))(cid:24)(cid:24)))(cid:24)(cid:24)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 6 अ(cid:7)ैल, 2018
((((आआआआयययय----ककककरररर))))
ककककाााा....आआआआ....1111555511117777....((((अअअअ))))--------के(cid:11)(cid:12)ीय (cid:7)(cid:14)य(cid:15) कर बोड(cid:19), आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:20) धारा 10 के खंड (14) के उपखंड (ii)
के साथ प(cid:22)ठत धारा 295 (cid:25)ारा (cid:7)द(cid:28) शि(cid:31)य का (cid:7)योग करते "ए, आय-कर िनयम, 1962 का और संशोधन करने के िलए िन%िलिखत िनयम
बनाता ह,ै अथा(cid:19)त् :--
1111.... ससससििंंििंं(cid:20)(cid:20)(cid:20)(cid:20)(cid:26)(cid:26)(cid:26)(cid:26)तत तत ननननाााामममम,,,, (cid:18)(cid:18)(cid:18)(cid:18)ााााररररंंंंभभभभ औऔऔऔरररर ललललाााागगगग ूू ूूहहहहोोोोननननाााा--------((((1) इन िनयम का संि(cid:15), नाम आय-कर (तीसरा संशोधन) िनयम, 2018 ह ै।
(2) ये 1 अ(cid:7)ैल, 2019 को (cid:7)वृ(cid:28) ह गे और िनधा(cid:19)रण वष (cid:19)2019-2020 और प3 चा(cid:14)वत6 िनधा(cid:19)रण वष7 को लागू ह गे ।
2. आय-कर िनयम, 1962 के िनयम 2खख के उपिनयम (2) क(cid:20) सारणी म8, 9म सं0 10 के सामने : तंभ (2) से : तंभ (4) के नीचे क(cid:20) (cid:7)िवि; टय
का लोप (cid:1)कया जाएगा ।
[अिधसूचना सं.17/2018/फा.सं. 370142/02/2018-टीपीएल]
(cid:7)वीण रावल, िनदेशक (टीपीएल-2)
(cid:30)(cid:30)(cid:30)(cid:30)टटटट(cid:26)(cid:26)(cid:26)(cid:26)पप पप णणणण--मूल िनयम भारत के राजप> म8 अिधसूचना सं. का.आ. सं. 969(अ), तारीख 26 माच(cid:19), 1962 (cid:25)ारा (cid:7)कािशत (cid:1)कए गए थे और उनका
अिधसूचना सं?य ा सा.का.िन.332 (अ), तारीख. 03/04/2018 (cid:25)ारा अंितम संशोधन (cid:1)कया गया ।
2050 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th April, 2018
(Income-tax)
S.O. 1517(E).—In exercise of the powers conferred by section 295, read with sub-clause (ii) of clause (14) of
section 10 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) Short title, Commencement and application. – These rules may be called the Income-tax (Third Amendment) Rules,
2018.
(2) They shall come into force on the 1st day of April, 2019 and shall apply to the assessment year 2019-2020 and
subsequent assessment years.
2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 10, the entries under
columns (2) to (4) shall be omitted;
[Notification No. 17/2018/F. No.370142/02/2018-TPL]
PRAVIN RAWAL, Dir. (TPL-II)
Note : The principal rules were published in the Gazette of India vide notification No. S.O. 969(E), dated the 26th March,
1962, and was last amended by vide notification number G.S.R. 332(E) dated 03/04/2018.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.