Income-tax (Fourth Amendment) Rules, 2001
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....f Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 117 New Delhi, the 4th May, 2001 INCOME-TAX S.O. 386(E).-In exercise of the powers conferred by Section 295 of the Income-tax....
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....rt-II, in sub-part F, in rule 11K, in clause (I), after item (o), the following item shall be inserted, namely:- "(p) establishment and running of institutions imparting education in the fiel....
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