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Income-tax (Certificate Proceedings) (Amendment) Rules, 1973

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....ificate Proceedings) (Amendment) Rules, 19731 New Delhi, the 29th March, 1973 S.O. 179(E):- In exercise of the powers conferred by Sub-Section (1) of Section 295 of the Income-tax Act, 1961 (Act....

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....(Certificate Proceedings) Rules, 1962, in Rule 55-B, for sub-rule (3), the following sub-rule shall be substituted, namely:- "(3) The Tax Recovery Commissioner may, if sufficient cause is sho....

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