Income-tax (3rd Amendment) Rules, 1999 - S.O. 23(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION NO. 10773 New Delhi, the 20 th January, 1999 INCOME-TAX S.O. 23(E).- In exercise of the powers conferred by section 295 of the Income-tax Act 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income Tax Rules 1962 namely : - 1. (1) These rules may be called the Income-tax (3 rd Amendment) Rules, 1999. (2) They shall come into force on the 1 st day of April, 1999 2. In Appendix II to the Income-tax Rules, 1962 in Form No. 52A , for the letters and figures Rs. 5.000 , the letters and figures Rs. 25,000 shall be substituted. [F No. 142/83/98-TPL] D. KARUNAKARA RAO, Under Secy.