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Income-tax (Tenth Amendment) Rules, 2001

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..... 632(E) DATED 2-7-2001 In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules furthe .....

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..... l be substituted, namely:-- "( iii ) where the total income does not include any income chargeable to income-tax under the head 'Profits and gains of business or profession' be in Form No. 3 and be .....

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