Rule 126 : Crew member’s period of stay in India

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INCOME-TAX (TWELFTH AMENDMENT) RULES, 2015 – INSERTION OF RULE 126 NOTIFICATION NO.70/2015 [F.NO.142/12/2015-TPL]/SO 2240(E), DATED 17-8-2015 In exercise of the powers conferred by Explanation 2 to clause (1) of section 6 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further…

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