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Income-tax (Twentieth Amendment) Rules, 2005 - Insertion of rules 6DDA and 6DDB in Part II of Income-tax Rules, 1962

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..... 142/13/2005-TPL-III], dated 1-7-2005 In exercise of the powers conferred by section 295 read with clause ( d ) of proviso to clause ( 5 ) of section 43 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 (Twentieth Amendment) Rules, .....

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..... ives and shall function in accordance with the guidelines or conditions laid down by the Securities and Exchange Board of India; ( ii ) the stock exchange shall ensure that the particulars of the client (including unique client identity number and PAN) are duly recorded and stored in its databases; ( iii ) the stock exchange shall maintain a complete audit trail of all transactions (in respe .....

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..... ate rules, bye-laws and trading regulations of the stock exchange; ( iii ) confirmation regarding fulfilling the conditions referred to in clause ( ii ) to clause ( iv ) of rule 5DDA; ( iv ) such other information as the stock exchange may like to place before the Central Government. (3) The Central Government may call for such other information from the applicant as it deems necessary for .....

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