MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 15th October, 2024
G.S.R.638(E).—In exercise of the powers conferred by section 295 read with sub-clauses (i), (ii), (iii),
(iv), (v) and (vi) of clause (ac) of sub-section (1) of section 12A, first and second provisos to clause (23C) of section
10, clauses (i), (ii), (iii) and (iv) of the first proviso to sub-section (5) of section 80G of the Income-tax Act, 1961
(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Incometax Rules, 1962, namely:─
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