Ministry of Finance 

17.08.2015

Direct Taxation

CBDT amends Income-tax Rules, 1962

MANU/CBDT/0078/2015

Income-tax (Twelfth Amendment) Rules, 2015 with retrospective effect from the 1st day of April, 2015

The Central Board of Direct Taxes made amendments to the Income-tax Rules, 1962, inserting Rule 126: 'Computation of period of stay in India in certain cases'.

Tags : Income tax rule sea voyage

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