Relief and rehabilitation of handicapped individuals added to tax-exempt charitable activities under income-tax rules, expanding eligibility. The Central Board of Direct Taxes amends the Income-tax Rules, 1962 by inserting item (s) in clause (i) of Rule 11K to add relief and rehabilitation of handicapped individuals to the enumerated purposes; the Income-tax (Sixth Amendment) Rules, 2002 take effect on publication in the Official Gazette.