INCOME-TAX (FIFTH AMENDMENT) RULES, 2007 - AMENDMENTS IN RULE 2CA AND FORM NO. 56D

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....ection 295, read with sub-clauses (vi) and (via) ofclause (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 (Fifth Amendment) Rules, 2007. (2) They shall come into force from the 1st day of June, 2007. 2. In the....

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....al whom the Central Board of Direct Taxes may, authorise to act as prescribed authority, for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, in relation to any university or other educational institution or any hospital or other medical institution.;           (iii) in Appendix II to the Income-tax Rules, ....