Income-tax (Tenth Amendment) Rules, 2007

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....n 206C of the Income-tax Act, 1961 (43 of 1961), 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 1^st day of September, 2007. 2. In the Income-tax Rules, 1962, -    ....

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....erly statements on computer media (3.5 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):; (2) in rule 31AA, in sub-rule (1), for the first proviso, the following proviso shall be substituted namely:-            Provided that where,- (a) the collector is an office of Government: or (b) the collector is a company; or (c)....