Income-tax (Seventeenth Amendment) Rules, 2001

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....tion 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 force on the 3rd day of April, 2001. 2. In the Income-tax Rules, 1962,- (i) for rule 2CA, the fo....

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....tral 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 or Director General to whom the Assessing Officer having jurisdiction to assess the university or ....