Income-tax (Twentieth Amendment) Rules, 2003.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- Rule 1 Short title and commencement (1) These rules may be called the Income-tax (Twentieth Amendment) Rules, 2003. (2) They shall be deemed to come into force with effect from the 1st day of April, 2003. Rule 2 Amendments in rule 11A and rule 11D In In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995(1 of 1996). (2) Where the condition of disability is temporary and requires reassessment after a specified period, the certificate shall be valid for the period starting from the assessment....