Income-tax (Twelfth Amendment) Rules, 2004
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....es the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Twelfth Amendment) Rules, 2004. (2) They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (A) in Part II, in rule 6,- (a) in sub-rule (5), after the second proviso, the following proviso shall be i....
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....l be inserted at the end, namely:- "Note: 1. In the case of a National Laboratory or the University or the Indian Institute of Technology, this Form shall be signed by the Head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be. 2. In the case of a specified person, this Form may be signed by an officer who is not below the rank of a Deputy....
TaxTMI