Income-tax (Thirteenth Amendment) Rules, 2000

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....5 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 (Thirteenth Amendment) Rules, 2000      (2) They shall come into force on the date of their publication in the Official Gazette 2. In Income-tax Rules, ....

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....1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident"; (ii) in item 7, the words "the tax liability of a non-resident arising out of shall be omitted ; (iii) in the Verification, for the words ending with "application and verify it", the following words shall be inserted, namely:- "application and verify it ....