Ministry of Finance, Central Board of Direct Taxes has amended, the Income-tax Rules, 1962 by substituting the rules 114B, 114C, 114D and 114E.

Rules 114B, 114C and 114D shall come into force from the 1st January, 2016

Rule 114E shall come into force from the 1st April, 2016.

The detailed notification is appended at the below mentioned link: Income-tax-22nd-Amendment-Rules-2015_30.12.2015