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of <h1>Income-tax Rules Amended: Form No. 52A Updated, Threshold Increased from Rs. 5,000 to Rs. 25,000 Effective April 1, 1999.</h1> The Income-tax (3rd Amendment) Rules, 1999, issued by the Central Board of Direct Taxes under the Ministry of Finance, amends the Income Tax Rules, 1962. Effective from April 1, 1999, this amendment modifies Appendix II, specifically Form No. 52A, by replacing the amount 'Rs. 5,000' with 'Rs. 25,000.' This change is enacted under the authority granted by section 295 of the Income-tax Act, 1961.
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