Income-tax (17th Amendment), Rules, 2002

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....(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These Rules may be called the Income-tax (17th Amendment), Rules, 2002 (2) They shall be deemed to have come into force on the Ist day of August, 2002. 2. In the Income-tax Rules, 1962, in Rule 3,- (i) In sub-n4e (2), for clause (B), the followin....

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....f journey, destination, mileage, and the amount of expenditure, incurred thereon; (b) the employer gives a certificate to the effect that the expenditure was incurred wholly and exclusively for the performance of official duties."; (ii) in sub-rule (7),-(a) for clause (v), the following clause shall be substituted, namely:- "(v) The amount of expenses including membership fees and annual ....

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....ined shall be reduced by the amount, if any paid or recovered from the employee for such benefit or amenity." (b) in clause (vi), for sub-clause (B), the following sub-clause shall be substituted, namely:- "(B) Nothing contained in this sub-rule shall apply if such expenditure is incurred wholly and exclusively for business purposes and the following conditions are fulfilled:- (a) complet....