Income-tax (7th Amendment) Rules, 2003
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....les, 1962, namely:- 1. (1) These rules may be called the Income-tax (7th Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - (1) In rule 114, after sub-rule (3), the following sub-rule shall be inserted, namely:- "(4) The application referred to m sub-rule (1) in respect of persons mentioned ....
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....parents or guardian of such minor shall be deemed to be the proof of identity. (ii) Proof of address -Copy of electricity bill or telephone bill or depository account or credit card or bank account or ration card or employer certificate or passport or voter identity card or property tax assessment order or driving license or rent receipt or certificate of address signed by a Member of Parliament o....