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<h1>CBDT Amends Income-tax Rules: New Provision for Vocational Education in Rural Areas and Small Towns u/r 11K.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, issued the Income-tax (Second Amendment) Rules, 2000, effective upon publication in the Official Gazette. These amendments to the Income-tax Rules, 1962, specifically modify Part-II, sub-part F, rule 11K by adding item (o). This new item pertains to the establishment and operation of institutions for vocational education and training in rural areas or towns with populations under five lakhs.