Income-tax (Fourteenth Amendment) Rules, 1998

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..... 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 Income-tax (Fourteenth Amendment) Rules, 1998. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , in rule 26B , for the br .....

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..... .. (ii) Profits and gains of business or profession .. (iii) Capital gains .. (iv) Income from other sources (a) Dividends (b) Interest (c) Other incomes (specify) .. .. .. .. .....

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