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Income-tax (Seventh Amendment) Rules, 1999 - S.O. 338 (E) - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 10927 New Delhi, the 14th May, 1999 INCOME-TAX S.O. 338 (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 the Income-tax Rules, 1962 , namely :- 1. (1) These rules may be called the Income-tax (Seventh Amendment) Rules, 1999 (2) They shall come into force from the date of their publication in the Official Gazette. 2. In Part-II of the Income-tax Rules, 1962 , in sub-part F, in rule 11K, in clause (i), after item (m) , the following item shall be inserted, namely :- (n) construction of hostel accommodation for women or handicapped individuals or individuals who are of the age of sixty five years or more. [F. No. 40/FB/99-TPL] S. BALASUBRAMANIAN, Under Secy.
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