Income-tax (20th Amendment) Rules, 1998

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....ome-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely,- 1. (1) These rules may be called the Income-tax (20th Amendment) Rules, 1998;      (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 45,- (....

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....orandum of appeal shall be accompanied by a fee of,- (a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees; (b) where the total income of the assessee, computed as aforesaid to which the appeal relates is more than one hundred thousand rupees but not ....

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....order under section 154/250/271/271A/272A."; (ii) for item 7 and the entries relating thereto, the following item and the entries shall be substituted, namely,- "The Deputy Commissioner or the Deputy Director in respect of orders passed before the 1st day of October, 1998 or the Joint Commissioner or the Joint Director passing the order under section 154/272A/274(2)."; (....