Notification No.26/2018 – Income Tax

Notification No.26/2018 – Income Tax

MINISTRY OF FINANCE

(Department of Revenue)

(Central Board of Direct Taxes)

NOTIFICATION

New Delhi, the 13th June 2018

INCOME-TAX

S.O. 2413(E).— In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 1790(E), dated the 5th June 2017, namely:-

2. In the said notification, in the Table, after serial number 17, the following serial number and entries relating thereto, shall be inserted, namely:-

3. This notification shall come into force with effect from 1st day of April 2019 and shall accordingly apply to the Assessment Year 2019-20 and subsequent years.

[Notification No.26/2018/F.No.370142/3/2018-TPL]

PRAVIN RAWAL, Director (TPL)

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii), vide number S.O. 1790(E), dated the 5th June 2017.