Income-tax (Ninth Amendment) Rules, 2002

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..... Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Ninth 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. for rule 114D. the following shall be substituted, namely:- "114D. Time and manner in which persons referred to in sub-rule (2) of rule 114C shall intimate .....

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..... (c) copies of declaration in Form No. 60 referred to in third proviso to rule 114B; (d) copies of declaration in Form No. 61 referred to in clause (a) of sub-rule (1) of rule 114C; Provided that copies of declaration furnished in respect of transactions referred to in clause (f) of rule 114B shall not be furnished to the Director of Income-tax (investigation) or Commissioner of Income-tax (C .....

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