Short title and commencement

Income-tax Rules, Rule – 1

Short Title and Commencement
INCOME-TAX RULES, 1962

[SO 969, DATED 26-03-1962]

In exercise of the powers granted under Section 295 of the Income-tax Act, 1961 (43 of 1961), and Rule 15 of Part A, Rule 11 of Part B, and Rule 9 of Part C of the Fourth Schedule to the said Act, the Central Board of Revenue hereby prescribes the following rules:

PART I

PRELIMINARY

Short Title and Commencement

1. (1) These rules shall be referred to as the Income-tax Rules, 1962.
   (2) They shall take effect from the 1st day of April, 1962.