Income-tax (Twentieth Amendment) Rules, 2005 - Insertion of rules 6DDA and 6DDB in Part II of Income-tax Rules, 1962

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....cation No. 181/2005 [F.No. 142/13/2005-TPL-III], dated 1-7-2005 In exercise of the powers conferred by section 295 read with clause (d) of proviso to clause (5) of section 43 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 (Twentiet....

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....ading in derivatives and shall function in accordance with the guidelines or conditions laid down by the Securities and Exchange Board of India; (ii)  the stock exchange shall ensure that the particulars of the client (including unique client identity number and PAN) are duly recorded and stored in its databases; (iii)  the stock exchange shall maintain a complete audit trail of al....

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....vatives; (ii)  up-to-date rules, bye-laws and trading regulations of the stock exchange; (iii)  confirmation regarding fulfilling the conditions referred to in clause (ii) to clause (iv) of rule 5DDA; (iv)  such other information as the stock exchange may like to place before the Central Government. (3) The Central Government may call for such other information from the ....