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of <h1>New Income-tax Amendment Adds Softwood Plantation and Conservation Programs to Rule UK under Section 295</h1> The Central Board of Direct Taxes, under Section 295 of the Income-tax Act, 1961, has issued the Income-tax (Fifth Amendment) Rules, 2002, effective from the date of publication in the Official Gazette. This amendment modifies the Income-tax Rules, 1962, specifically in rule UK, clause (i), by adding new items: (q) plantation of softwood on degraded non-forest land, and (r) any program for the conservation of natural resources or afforestation. The principal rules were initially published in 1962 and last amended in March 2002.
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