Section 1987 in Income-Tax (Certificate Proceedings) Rules, 1962
1987.
SO 955, DATED 26-3-1962 - In exercise of the powers conferred by sub-section (1) of section 295 of the Income-tax Act, 1961 (43 of 1961), and rules 91 and 92 of the Second Schedule to that Act, the Central Board of Revenue hereby makes the following rules, namely:
