CBDT hereby makes the following rules further to amend the Income-tax (3rd Amendment) Rules, 2011
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.... day of April, 2011 INCOME-TAX CBDT hereby makes the following rules further to amend the Income-tax (3rd Amendment) Rules, 2011 S.O. 693(E).- In exercise of the powers conferred by section 295 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 In....
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.... and section 44AE of the Act for computation of business income be in Form SUGAM (ITR-4S) and be verified in the manner indicated therein."; (e) in clause (d), after the words, brackets and letter "or clause (c)", the words, brackets and letters " or clause (ca)", shall be inserted; (f) clause (h) shall be omitted; (ii) for sub-rule(2), the following sub-rule shall be substituted, namely: - "(....