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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Rules Amended to Include All Insurers in Rules 89 and 101 Effective April 1, 2002</h1> The Income-tax (Fourth Amendment) Rules, 2002, effective from April 1, 2002, amends the Income-tax Rules, 1962. The amendments involve changes to rules 89 and 101. In rule 89, sub-rule (i) and sub-rule (ii), the phrase 'or any other insurer' is added after references to the Life Insurance Corporation, expanding the scope to include other insurers as defined in clause (28BB) of section 2 of the Income-tax Act, 1961. Similarly, rule 101 is amended to include 'or any other insurer' after mentions of the Life Insurance Corporation, broadening the applicable entities for certain tax provisions.
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