Income-tax (Fifth Amendment) Rules, 2003

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..... amend the Income-tax Rules, 1962, namely: 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2003. (2) They shall come into force from the 1st day of April, 2004. 2. In the Table to Appendix-I of the Income-tax Rules, 1962, in Part A relating to TANGIBLE ASSETS, under the heading "III. Machinery and Plant", in sub-item (3), after entry (xi), the following shall be i .....

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