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of <h1>Income-tax (Twelfth Amendment) Rules, 2004: New Signing Authority for Forms 3 CH, 3 CJ in Scientific Research Programs.</h1> The Income-tax (Twelfth Amendment) Rules, 2004, effective from its publication date, amends the Income-tax Rules, 1962. It introduces provisions allowing the Principal Scientific Adviser to the Government of India to authorize officers of at least Deputy Secretary rank to issue orders following the approval of scientific research programs. Additionally, the amendment modifies the signing authority for Forms 3 CH and 3 CJ, allowing specified officers authorized by the Principal Scientific Adviser to sign these forms, particularly in cases involving National Laboratories, Universities, or the Indian Institutes of Technology. The amendment follows the Eleventh Amendment Rules, 2004.
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