Income-tax (Second Amendment) Rules, 2003

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..... e 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 [ (Third Amendment) ] Rules, 2003, (2) They shall be deemed to have come into force on the 1st day of April, 2002. 2. In the Income-tax Rules, 1962, in rule 3, in sub-rule (6), in proviso, for the words the Railways , .....

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