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.
(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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