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Income-tax (Fifth Amendment) Rules, 2001
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....NOTIFICATION NO. 118 New Delhi, the 4th May, 2001 INCOME-TAX S.O. 387(E).-In exercise of the powers conferred by section 295 of the Income-tax Act. 1961 (43 of 1961), the Central Board of Direct Ta....
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....for the figures "20" occurring in column 2, the figures "25" shall be substituted; (b) against sub-item (2) for the figures "10" occurring in column 2, the figures "....