Income-tax (Tenth Amendment) Rules, 2007

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me-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 ( 1 Tenth Amendment ) Rules, 2007. (2) They shall come into force with effect from the 1 st day of September, 2007. 2. In the Income-tax Rules, 1962 , - (1) in the rule .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1), for the first proviso, the following proviso shall be substituted namely:- Provided that where,- (a) the collector is an office of Government: or (b) the collector is a company; or (c) the collector is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) the number of collectees records in a quarterly s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X