Income-tax (First Amendment) Rules, 2000

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....NOTIFICATION NO. 11319 New Delhi, the 6th April, 2000 S.O. 352(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 here....

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....ovided that nothing in this sub-rule shall apply in relation to any previous year in the case of any person if his total gross receipts in the profession do not exceed one lakh fifty thousand rupees i....