Income-tax (Fourteenth Amendment) Rules, 2003

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....ules, 2003 Notification No. 189 of 2003, dt. 1st August, 2003 In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereb....

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....y:-- "(1A) A declaration under sub-section (1C) of section 197A by an individual resident in India, who is of the age of sixty-five years or more at any time during the previous year and is entitle....