Income-tax (Twelfth Amendment) Rules, 1992

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.... 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 (Twelfth Amendment) Rules, 1992. (2) They shall come into force on the 1st day of June, 1992. 2. In the Income-tax Rules, 1962,- (a) rule 29 A shall be omitted; (b) in rule 29C, in sub-rule 3, fo....

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....hat the sums, particulars of which are given below, stand in "my/our name and beneficially belong to *me/us, and the interest in respect of such sums is not includible in the total income of any other person under sections 60 to 64 of the Income-tax Act, 1961: Name and address of the person to whom the sum are given on interest Amount of such sums Date on which such sum, were given on int....

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....essment year 19________ 19________ by the Assessing Officer__________ Circle/Ward/District and the permanent account number allotted to me/us is_______________. _____________________ ** Signature of the declarant VERIFICATION *I/we___________ hereby declare that the contents of paragraphs 1 to 4 are true to the best of my/our knowledge and belief and nothing has been concealed therein.....

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....ve been evaded if the statement or account had been accepted as true, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine. ....