Income-tax (5th Amendment) Rules, 2018

The Central Board of Direct Taxes (CBDT) has made the Income-tax (5th Amendment) Rules, 2018 to further amend the Income-tax Rules, 1962.

In the Income-tax Rules, 1962, in Rule 10VA(2), for the words and brackets “Member (Income-tax), Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi”, the words, “the Member, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi having supervision and control over the work of Foreign Tax and Tax Research (FT&TR) Division” shall be substituted.

Rule 10VA gives provisions for approval regarding the eligibility of investment fund for the purposes of section 9A of Income-tax Act, 1961. The fund seeking approval may make an application in writing, enclosing relevant documents and evidence, to the new address as stated above.

[S.O.1558.(E)]

URL: https://www.incometaxindia.gov.in/communications/notification/notification19_2018.pdf