Income-tax (Eleventh Amendment) Rules, 1992

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....t, 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 (Eleventh Amendment) Rules, 1992. (2) They shall come into force with effect from the 1st day of June, 1992. 2. In the Income-tax Rules, 1962,- (a) in rule 30,- (i) in sub-rule (1),- ....

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.... (i) in sub-rule (1) in clause (b), for the words, letters and figures "and section 196B" the words, letters and figures", section 196B and 196C" shall be substituted; (ii) in sub-rule (3), in the first proviso, after the words, letters and figures "section 196B", the words, figures and letter "or the income from foreign currency bonds or share of an Indian company referred to in section....