Income tax amendment rules renamed, updating title and adding footnote on principal rules and prior amendment. Correction substitutes the item 1 wording in the earlier notification to title the instrument as Income tax (Second Amendment) Rules, 2003 and mandates adding a footnote identifying the principal Income tax Rules published by notification S.O. 969(E) and noting they were last amended by the Income tax (First Amendment) Rules, 2002 via notification S.O. 104(E).
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Provisions expressly mentioned in the judgment/order text.
Income tax amendment rules renamed, updating title and adding footnote on principal rules and prior amendment.
Correction substitutes the item 1 wording in the earlier notification to title the instrument as Income tax (Second Amendment) Rules, 2003 and mandates adding a footnote identifying the principal Income tax Rules published by notification S.O. 969(E) and noting they were last amended by the Income tax (First Amendment) Rules, 2002 via notification S.O. 104(E).
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