Income-tax (Sixth Amendment) Rules, 2006

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..... 61 (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 (Sixth Amendment) Rules, 2006. (2) They shall come into force on the date the their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 6ABA, the following rule shall .....

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..... ity similar in nature to an infrastructure facility referred to in the Explanation to clause ( i ) of sub-section (4) of section 80-IA; ( c ) it has started or starts operating and maintaining such infrastructure facility on or after the 1 st of April, 1995.. [F.No. 142/24/2006-TPL] - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

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