Income-tax (2nd Amendment) Rules, 2009- amends in rule 5D and 5E - Conditions under section 35(1)(ii) and 35(1)(iii)

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....onferred by section 295 read with clauses (ii) and (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (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 (2nd Amendment) Rules, 2009. (2) They shall come into force with effect from the 1st day of Apri....

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....tem (c), after the words "scientific research", the words, brackets, figure and letter "or a statement referred to in sub-rule (4A)" shall be inserted; (B) In rule 5E,- (a) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) The university, college or other institution shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnis....