Income-tax (Thirteenth Amendment) Rules, 2000

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 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 (Thirteenth Amendment) Rules, 2000 (2) They shall come into force on the date of their publication in the Official Gazette 2. In Income-tax Rules, 1962 (a) in rule 44E, in sub-rule (1), for clauses (b) and (c), the following clauses shall be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by him with a non-resident"; (ii) in item 7, the words "the tax liability of a non-resident arising out of shall be omitted ; (iii) in the Verification, for the words ending with "application and verify it", the following words shall be inserted, namely:- "application and verify it I also declare that the question(s) on which the advance ruling is sought is /are not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X