Income-tax (Twenty-Fourth Amendment) Rules, 2000

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f 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 (Twenty-Fourth Amendment) Rules, 2000 (2) They shall be deemed to have come into force with effect from the 1st day of April, 1999 2. In the Income-tax Rules, 1962, in rule 67, in sub-rule (2), - (a) in clause (i), a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H, Director Explanatory Memorandum The Central Government in the Department of Economic Affairs has specified by notification no. ll(3)-PD/98 dated 31st March, 1999 the pattern of investment to be made by approved provident funds, approved superannuation funds and gratuity funds. The said notification has come into force on the 1st day of April, 1999. Rule 67 of the Income-tax Rules, 1962 contai....