Income-tax (Seventeenth Amendment) Rules, 2001

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....with sub-clauses (vi) and (via) of clause (23C) of Section 10 of the Income-tax Act, 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 (Seventeenth Amendment) Rules, 2001.       (2) They shall be deemed to have come into forc....

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....red to in sub-clause (vi) or sub-clause (via) of clause (23C) of Section 10. (3) The approval of the Central Board of Direct Taxes or Chief Commissioner or Director General, as the case may be, shall at any one time have effect for a period not exceeding three assessment years. Explanation, -For the purposes of this rule, " Chief Commissioner or Director General" means the Chief Commissioner....