S.O. 3794 (E)- In exercise of the powers conferred by 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:-
1. (1) These rules may be called the Income –tax (19th Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Income-tax Rules, 1962,-
(i) in rule 114, for sub- rule (4), the following sub-rules shall be substituted, namely:-“(4) The application, referred to in sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
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