Income-tax (24th Amendment) Rules, 2005
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.... 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 (24th Amendment) Rules, 2005. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) in rule 20, (i) in the heading, after the words, Guidelines for approval, the....
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....and letter under clause (xx) of sub section (2) of section 80C or shall be inserted; (ii) in sub-rule (1), after the words, For the purpose of, the words, brackets, figures and letter clause (xx) of sub-section (2) of section 80C or shall be inserted; (iii) in sub-rule (4), in clause (i), after the words, ` in the eligible issue of capital of any company referred to in', the words, brackets,....
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