Income-tax (Eighth Amendment) Rules, 2001

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.... Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Eighth Amendment) Rules, 2001. (2) They shall come into force on the 1st day of April, 2002, and shall, accordingly, apply to the assessment year 2002-2003 and subsequent years. 2. In the Income-tax Rules, 1962, for rule 4, the following shall be substituted, namely:-- "4. Unrealised rent.--For the purposes of the Expl....