TMI BlogIncome-tax (Ninth Amendment) Rules, 1999X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (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 (Ninth Amendment) Rules, 1999 (2) They shall come into force on the 1 st day of April, 2000. 2. In Appendix I to Income-tax Rules, 1962 ,- (a) for the words A. TANGIBLE ASSETS occurring abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V, SHIPS for the portion beginning with the words B. INTANGIBLE ASSETS and ending with figure 25 , the following shall be substituted, namely :- Block of assets Depreciation allowance as percentage of written down value 1 2 PART B INTANGIBLE ASSETS Know how, patents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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