Home Notifications 2002 Income Tax Income Tax - 2002 Section 295 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Income-tax (First Amendment) Rules, 2002 - 021/2002 - Income TaxExtract Income-tax (First Amendment) Rules, 2002 Notification No. 21/2002 dated, 4th February, 2002. In exercise of the powers conferred by section 295, read with sub-section (4) of section 44AA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Incometax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (First Amendment) Rules, 2002. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in sub-rule (5) of rule 6F,-- (a) for the words "eight years", the words "six years" shall be substituted; (b) the first proviso shall be omitted; (c) in the second proviso, for the words "provided further", the word "provided" shall be substituted. (Sd.) Deepika Mittal, Under Secretary to the Government of India. [Notification No. 21/2002-F.No. 142/3/2002-TPL]
|