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Income-tax (Second Amendment) Rules, 2002 - 022/2002 - Income TaxExtract Income-tax (Second Amendment) Rules, 2002 Notification No. 22/2002 dated, 4th February, 2002. In exercise of the powers conferred by section 295 read with clause (2) of section 17 and sub-section (2C) of section 192 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules to further amend the Income-tax Rules, 1962, namely:-- (1) These rules may be called the Income-tax (Second Amendment) Rules, 2002. (2) They shall be deemed to have come into force on the first day of April, 2001. 2. In the Income-tax Rules, 1962, in rule 3, in sub-rule (9), after the first proviso, the following proviso shall be inserted, namely:-- "Provided further that for an employee being an employee of an airline or the Railways, the provisions of sub-rule (6) shall come into force with effect from the first day of April, 2002." (Sd.) Supriyo De, Under Secretary to the Government of India. [Notification No. 22/2002, F.No. 149/15/2002-TPL]
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