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Income-tax (Dispute Resolution Panel) (First Amendment) Rules 2018 - Notified

Central Board of Direct Taxes (CBDT) Notification dated 23rd October 2018 :

G.S.R. 1055(E).—In exercise of the powers conferred by sub-section (14) of section 144C 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 (Dispute Resolution Panel) Rules, 2009, namely:—

1. Short title and commencement.—
(1) These rules may be called the Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax (Dispute Resolution Panel) Rules, 2009, in rule 14, for the words , figures and letter “Form No.36B”, the words, figures and letter “Form No.36 as contained in Appendix-II to the Income-tax Rules, 1962” shall be substituted.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section (3), Sub-section (ii) vide notification number S.O. 2958(E), dated 20th November, 2009 and last amended vide Notification number S.O. 3324(E), dated 31st December, 2014.

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