income-tax (Twenty Fourth Amendment) Rules, 1998 - S.O. 925 (E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES Notification No. 10736 INCOME-TAX New Delhi, the 23rd October, 1998 S.O. 925 (E) .-In exercise of the powers conferred by proviso to sub-section (1) of section 80HHE 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 rule may be called the Income-tax (Twenty Fourth Amendment) Rules, 1998 ; (2) They shall come into force on their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 , in rule 18BBA , after sub-rule (7), the following sub-rule (8) shall be inserted, namely,- 8. The certificate from the exporting company which is required to be furnished by the supporting software developer under clause (ii) of sub-section (4A) of section 80HHE shall be in Form No. 10CCAG. 3. In Appendix II to the Income-tax Rules, 1962 , after form No. 10CCAF , the following FORM NO. 10CCAG shall be inserted, namely :- FORM NO. 10CCAG [F. No. 142/58/98-TPL] SUNITI SRIVASTAVA, Under Secy.