Income-tax (Seventeenth Amendment) Rules, 1995

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....n 295 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, 1995. (2) They shall come into force with effect from the first day of July, 1995. 2. In Income-tax Rules, 1962, - (i) in rule 28, a....

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.... payments of the nature referred to in section 194J of the Income-tax Act, 1961) computed in accordance with the provisions of that Act for the previous year relevant to the assessment year 19....19.... *was less than the minimum liable to income-tax/amounted to Rs...........................and I have no reason to expect that my total income (computed as aforesaid) for the three assessment years n....