Amendment in Income-Tax rules, 1962 u/s 295 - 10653 - Income Tax

Amendment in the Income-Tax rules, 1962 u/s 295 NOTIFICATION NO. 10653 DATED 30-7-1998 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 further to amend the Income-Tax rules,1962, namely:- 1.(1) These rules may be called the Income-tax(Ninth Amendment) Rules,1998. (2) They shall come into force from the 1st day of April,1999. 2.In the Income-tax Rules,1962,- ( a ) In rule 9A,- ( i ) in sub-rule(2),for words"one hundred and eighty days",the words "ninety days" shall be substituted. ( ii ) in sub-rule(3),for the words "one hundred and eighty days", the words "ninety days" shall be substituted. ( b ) In rule 9B,- ( i ) in sub-rule(2),for the words "one hundred and eighty days", the words "ninety days" shall be substituted. ( ii )in sub-rule(3),for the words "one hundred and eighty days", the words "ninety days" shall be substituted.