Income-tax (Second Amendment) Rules, 2002

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..... /2002 dated, 4th February, 2002. In exercise of the powers conferred by section 295 read with clause (2) of section 17 and sub-section (2C) of section 192 of the Income-tax Act, 1961 (43 of 1961), .....

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..... hall be inserted, namely:-- "Provided further that for an employee being an employee of an airline or the Railways, the provisions of sub-rule (6) shall come into force with effect from the first d .....

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