Income-tax (23rd Amendment) Rules, 2000

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....ct, 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 (23rd Amendment) Rules, 2000. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 2BA,- (A) Below sub-clause (viii), (i....