Income-tax (7th Amendment) Rules, 2003

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..... ules, 1962, namely:- 1. (1) These rules may be called the Income-tax (7th Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - (1) In rule 114, after sub-rule (3), the following sub-rule shall be inserted, namely:- "(4) The application referred to m sub-rule (1) in respect of persons mentioned .....

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..... parents or guardian of such minor shall be deemed to be the proof of identity. (ii) Proof of address -Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving license or rent receipt or certificate of address signed by a Member of Parliament .....

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..... r. 6. Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person Copy of Agreement or Copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative society or any other Competent Authority or Any other document originating from any Central or State Government Department establishing Identity and .....

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