Income-tax (Thirtieth Amendment) Rules 1999

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....th clause (b) of Section 43D 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 (Thirtieth Amendment) Rules 1999       (2) They shall come into force on their publication in the Official Gazette. 2. ....

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....2) lease rental or hire purchase instalment, if the rental or the instalment is past due' for six months; (3) bill purchased or discounted, if the bill remains over due and unpaid for six months: or (4) any other credit facility in the nature of short term loan or advance [other than those referred to in (1), (2) and (3) above], if any amount to be received in respect of such a facility ....