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Income-tax (Certificate Proceedings) (Amendment) Rules, 1974

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....hat Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962, namely:- 1. These rules may be called the Income-tax (Certificate Proceedings) (Amendment) Rules, 1974. 2. In the Income-tax (Certificate Proceedings) Rules, 1962- (a) in rule 55B,- (i) in clause (a) of sub-rule (2), for the words "a legal practit....

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Income-tax (Certificate Proceedings) (Amendment) Rules, 1974