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of <h1>Amendment to Income-tax Rules 1962: New Provision for Hostel Construction for Women, Disabled, and Seniors u/r 11K.</h1> The Income-tax (Seventh Amendment) Rules, 1999, issued by the Central Board of Direct Taxes under the Ministry of Finance, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment adds a provision to rule 11K in Part-II, sub-part F. The new item (n) includes the construction of hostel accommodation for women, handicapped individuals, or individuals aged sixty-five years or older. This amendment aims to address specific accommodation needs within the tax framework.
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