Income-tax (23rd Amendment) Rules, 2000

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..... se (10C) of section 10 of the Income-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 the Income-tax (23rd Amendment) Rules, 2000. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rul .....

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..... ration shall be inserted; and (E) below the requirements listed from (i) to (vi) and before the Explanation, the following proviso shall be inserted, namely:- Provided that requirement of (i) above would not be applicable in case of amount received by an employee of a public sector company under the scheme of voluntary separation framed by such public sector company. [F. No. 142/51/2 .....

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