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    <title>Income-tax (24th Amendment) Rules, 2005</title>
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    <description>Amendments to the Income tax Rules, 1962 amend rules 20 and 20A to insert references to designated capital issue clauses and substitute the Explanation in rule 20 to define eligible issue of capital by cross reference to the Explanation to the relevant capital issue clauses. Appendix II is amended: Form No. 59&#039;s heading and item 7 are revised to reference the designated clause and require confirmation of conformity with the Act&#039;s infrastructure facility definition; Form No. 59A&#039;s heading and item 9 are similarly amended.</description>
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