INCOME-TAX (SIXTH AMENDMENT) RULES, 2007 - SUBSTITUTION OF RULE 2C; AMENDMENTS IN FORM NO. 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise of the powers conferred by section 295, read with sub-clauses (iv) and (v) of clause (23C) of section 10 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 (Sixth Amendment) Rules, 2007. (2) They shall come into force from the 1st....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Board of Direct Taxes may, authorise to act as prescribed authority for the purposes of sub-clause (iv) or sub-clause (v) of clause (23C) of section 10 in relation to any fund or trust or institution.; (ii) in Appendix II to the Income-tax Rules, 1962, in Form No. 56, in the Notes,            (A) in item number 2, for the words and br....