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Income-tax (First Amendment) Rules, 2002

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.... Notification No. 21/2002 dated, 4th February, 2002. In exercise of the powers conferred by section 295, read with sub-section (4) of section 44AA of the Income-tax Act, 1961 (43 of 1961), the Ce....

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...."six years" shall be substituted; (b) the first proviso shall be omitted; (c) in the second proviso, for the words "provided further", the word "provided" shall be substituted. (Sd.) Deepika ....

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