Read Income-tax (15th Amendment) Rules 2019 is 1st amendment Rules; CBDT issues Corrigendum

The Central Board of Direct Taxes (CBDT) has issued corrigendum to Notification no. G.S.R. 76(E), dated 30-1-2019 which has provided amendment to Rule 12D of the Income-tax Rules, 1962. The board has mentioned in above notification that these rules may be called the Income–tax (15th Amendment) Rules, 2019. Now, it has issued corrigendum that said rules shall be read as 1st amendment rules instead of 15th amendment rules.

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