{"id":77941,"date":"2016-10-14T10:22:48","date_gmt":"2016-10-14T04:52:48","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=77941"},"modified":"2018-04-27T11:33:06","modified_gmt":"2018-04-27T06:03:06","slug":"the-income-tax-27th-amendment-rules-2016-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/14\/the-income-tax-27th-amendment-rules-2016-notified\/","title":{"rendered":"The Income Tax (27th Amendment) Rules, 2016, notified"},"content":{"rendered":"

S.O. 3179(E).\u2014<\/strong> In exercise of the powers conferred by clause (b) of Section 13B, 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:-<\/p>\n

1. (1) These rules may be called the Income Tax (27th Amendment) Rules, 2016.
\n(2) They shall come into force on the date of their publication in the Official Gazette.
\n2. In the Income Tax Rules, 1962, in Rule 17CA, in sub-rule (4),-<\/p>\n

(i) in clause (a), the word \u201cand\u201d occurring at the end shall be omitted;
\n(ii) after clause (b), the following shall be inserted, namely:-<\/p>\n

\u201c(c) from a Government company as defined in clause (45) of Section 2 of the Companies Act, 2013 (18 of 2013); and
\n(d) from a foreign source as defined in clause (j) of Section 2 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010).\u201d.<\/p>\n

[Notification No. 92\/2016\/F. No. 142\/20\/2012-TPL]<\/p>\n

Note.\u2014<\/strong> The principal rules were published in the Gazette of India vide Notification number S.O. 969(E), dated the 26th March, 1962, and last amended by vide notification number S.O.3160(E) dated 6th October, 2016.<\/p>\n

MINISTRY OF FINANCE<\/p>\n","protected":false},"excerpt":{"rendered":"

S.O. 3179(E).\u2014 In exercise of the powers conferred by clause (b) of Section 13B, read with Section 295 of the Income Tax <\/p>\n","protected":false},"author":91,"featured_media":28141,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[],"class_list":["post-77941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign","category-legislationupdates"],"yoast_head":"\nThe Income Tax (27th Amendment) Rules, 2016, notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/14\/the-income-tax-27th-amendment-rules-2016-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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Income Tax ( 26th Amendment) Rules, 2016 notified","author":"Saba","date":"October 13, 2016","format":false,"excerpt":"S.O. 3160(E).\u2014 In exercise of the powers conferred by Section 139A and Section 285BA, 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:\u2014 1. (1) These\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":259394,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/income-tax-35th-amendment-rules-2021\/","url_meta":{"origin":77941,"position":1},"title":"Income-tax (35th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 31, 2021","format":false,"excerpt":"On December 29, 2021, the Central Board of Direct Taxes notified\u00a0Income-tax (35th Amendment) Rules, 2021 to amend the Income-tax Rules,1962. Key amendment: In the Income-tax Rules, 1962, the following rule shall be inserted, namely:\u2013 16DD. Form of particulars to be furnished along with return of income for claiming deduction under\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, 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Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219278,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/08\/cbdt-notifies-income-tax-6th-amendment-rules-2019-to-amend-income-tax-rules-1962\/","url_meta":{"origin":77941,"position":4},"title":"CBDT Notifies — Income-tax (6th Amendment) Rules, 2019 to amend Income-Tax Rules, 1962","author":"Bhumika Indulia","date":"September 8, 2019","format":false,"excerpt":"S.O. 3215(E).\u2014In exercise of the powers conferred by the first proviso to clause (23 C) of sub-section (1) of Section 10 and clause (vi) of sub-section (5) of Section 80G read with Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation 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