Income-tax (Tenth Amendment) Rules, 2007

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...., the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (1Tenth Amendment) Rules, 2007. (2) They shall come into force with effect from the 1st day of September, 2007. 2. In the Income-tax Rules, 1962, - (1) in the rule 31A, in sub-rule (1), for the first proviso, the following p....

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....ed that where,- (a) the collector is an office of Government: or (b) the collector is a company; or (c) the collector is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) the number of collectees records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty, the per....