Rule 71A - Certain rules not to apply - Income-tax Rules, 1962

Certain rules not to apply. 71A. The conditions stipulated in rules 68, 69, 70 and 71 shall not apply in respect of withdrawals made after 1 st April, 2007 from a fund which fulfills the conditions stipulated in clause (ea) of rule 4 of Part A of the Fourth Schedule to the Income-tax Act, 1961. ************** NOTES:- 1. Inserted vide Income-tax (First Amendment) Rules, 2007 dated 15-01-2007