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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 19 on Capital Employed in Industrial Undertakings Omitted via Income Tax Fifth Amendment Rules, 1989</h1> Rule 19 of the Income-tax Rules, 1962, which pertained to the computation of capital employed in an industrial undertaking or a hotel, has been omitted. This omission was enacted through the Income Tax (Fifth Amendment) Rules, 1989, effective from May 18, 1989. This change reflects a legislative update in the tax exemptions and reliefs section of the Income-tax Rules.
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