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Income-tax (19th Amendment) Rules, 2002 - 197/2002 - Income TaxExtract Income-tax (19th Amendment) Rules, 2002 NOTIFICATION NO. 197 Dated 1st August, 2002 In exercise of 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 further to amend the Income-tax Rules, 1962, namely :- 1. (1) These rules may be called the Income-tax (19th Amendment) Rules, 2002. (2) They shall be deemed to have come into force on the 1st day of April, 2001. 2. In the Income-tax Rules, 1962. in rule 3,- (a) in Sub-rule (6), the following proviso shall be inserted, namely ;- "Provided that nothing contained in this Sub-rule shall apply to the employees of the Railways."; (b) in Sub-rule (9), in the second proviso, the words "or the Railways" shall be omitted. Sd/- (Dheeraj Bhatnagar) Director F. No. 149/15/2002-TPL Footnote :- The principal rules were published under Notification No. S.O. 969 dated 26-3-1962 which has been amended from time to time, the last such amendment was made vide notification No. S.O. 151(E) dated 4-2-2002. EXPLANATORY MEMORANDUM The amendment in Rule 3 is for the benefit of Railway employees and therefore not prejudicial to the assesses, who are Railway employees.
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