Income-tax (Third Amendment) Rules, 2004

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....ax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Third Amendment) Rules, 2004. (2) They shall come into force from the 1st day of April, 2004. 2. In the Income-tax Rules, 1962, after rule 28AA, the following rule shall be inserted, namely: -"Certificate of no deduction of tax in case of certain entities. 28AB. (1) Subject to the conditions specified in sub-rule (2), a ....

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....ns of income for all assessment years for which such returns became due on or before the date on which the application under sub-rule (1) is made; (ii) the trust, scientific research association, news agency, association or institution, fund or trust or university or other educational institution or any hospital or other medical institution or trade union referred to in sub-rule (1) is for the ti....