Income-tax (2nd Amendment) Rules, 1999

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....-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rule further to amend the Income-tax Rule, 1962, namely,- 1.  (1) These rules may be called the Income-tax (2^nd Amendment) Rules, 1999;      (2) They shall come into force on their publication in the Official Gazette. 2.  In the Income-tax Rules, 1962; (a) in rule 18....

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....           (name and address of assessee with Permanent Account number ) as at ----------------and the profit and loss account for the period ended on that day which are in agreement with the books of accounts maintained at the head office at ------------------    and branches at I am/ We are satisfied that Shri/M/s------....

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....dit. In my/our opinion, proper books of account have been kept by the head office and the branches in respect of the aforesaid business visited by me/us so far as appears from my/our examination of books and proper returns adequate for the purposes of the audit have been received form branches not visited by me/us subject to the comments given below: In my/our opinion and the best of my/our inf....

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....p;           Date: ---------------------- ---------------------- Signature Accountant Notes: 1. This reports is to be given by:-      (i) a chartered accountant within the meaning of the Chartered Accountant Act, 1949 (38 of 1949); or      (ii) Any person who, in relation to any State,....