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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Rules Amended: Relief and Rehabilitation for Handicapped Individuals Added to Recognized Categories under Rule 11K.</h1> The Income-tax (Sixth Amendment) Rules, 2002, effective from May 7, 2002, were issued by the Central Board of Direct Taxes under the authority of section 295 of the Income-tax Act, 1961. This amendment modifies the Income-tax Rules, 1962, specifically rule 11K. It introduces a new item (s) to clause (i), which includes 'relief and rehabilitation of handicapped individuals' as a recognized category. These changes are officially enacted upon their publication in the Official Gazette.
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