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of <h1>CBDT Amends Income-tax Act Schedule-I, Updates Serial Numbers 84 and 85, Effective June 1, 2010</h1> The Central Board of Direct Taxes, under the Ministry of Finance, issued Notification No. 40/2010, amending Notification No. S.O. 732(E) dated 31st July 2001, in accordance with sections 120(1) and (2) of the Income-tax Act, 1961. The amendment involves changes to Schedule-I, specifically replacing serial numbers 84 and 85 and their related entries. This amendment takes effect from 1st June 2010. The principal notification was initially published in the Gazette of India and was last amended on 19th May 2010.
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