Income-tax (Eighth Amendment) Rules, 2002

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....les further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Eighth Amendment) Rules, 2002. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (i) in Rule 114B,- (a) in clause (e), for the words "ten lakh rupees", the words "one lakh rupees" shall be substituted; ....

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....xplanation: - For the purposes of this clause ,- (a) "payment in cash in connection with travel" includes payment in cash towards fare, or to a travel agent or a lour operator, or for the purchase of foreign currency; (b) The expression "travel to any foreign country" does not include travel to the neighbouring countries or to such places of pilgrimage as may be specified by the Board under ....