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Income-tax (Fifteenth Amendment) Rules, 2004 - 285/2004 - Income TaxExtract Income-tax (Fifteenth Amendment) Rules, 2004 Notification No: 285 Dated 30-Nov-04 S.0.1309(E) In exercise of the powers conferred by Section 295 read with clause (iia) of Sub-section (1) of Section 32 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 namely:-- 1. (1) These rules may be called the Income-tax (Fifteenth Amendment) Rule, 2004. (2) They shall come into force form the 1 st day of April, 2005. 2. In Appendix-II to the Income- tax Rules, 1962, in Form No. 3AA, in the Notes, in item 4 for the words "twenty-five per cent", the words "ten per cent." shall be substituted. D.P. Semwal, Director (PTL-III) Note: The principal rules were published vide notification No. S.O. 969(E) dated the 26 th March, 1962 and last amended by Income-tax (Fourtheenth Amendment) Rules, 2004 vide notification No. S.O, 1275(E), dated 16-11-2004.
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