Income-tax (Seventh Amendment) Rules, 2001

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....es hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :- 1. (1) These rules may be called the Income-tax (Seventh Amendment) Rules, 2001 (2) They shall come into force on the 1st day of April, 2002 2. In Appendix I to the Income-tax Rules, 1962,- (a) in the Table, in Part A relating to TANGIBLE ASSETS, under the heading "III. MACHINERY AND PLANT", a....