Amend the Income-tax Rules, 1962

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.... NO. 61/2007, DATED 28-2-2007 In exercise of the powers conferred by section 295 read with clause (xii) of subsection (5) of section 11 of the Income-tax Act, 1961 (43 of 1961), the Central Board o....

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....cquiring equity shares of an incubatee by an incubator. Explanation. For the purposes of this clause, (a)  incubatee shall mean such incubatee as may be notified by the Government of India ....