Rule 1: Short title and commencement

The Income-tax Rules, 1962Central Act · 1962

INCOME-TAX RULES, 1962

[NOTIFICATION NO. S.O. 969, DATED 26-3-1962]

In exercise of the powers conferred by 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 that Act, the Central Board of Revenue hereby makes the following rules, namely :—

PART I

PRELIMINARY

Short title and commencement.

(1) These rules may be called the Income-tax Rules, 1962.

(2) They shall come into force on the 1st day of April, 1962.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	1
Marginal note	Short title and commencement
Jurisdiction	Central
Status	In force as published by the source

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