Income-tax (Second Amendment) Rules, 2000 - S.O. 353(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 11320 New Delhi, the 6th April, 2000 S.O. 353(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 (Second Amendment) Rules, 2000 (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 in Part-II, in sub-part F, in rule 11K, in clause (i), after item (n), the following item shall be inserted, namely:- (o) establishment and running of institutions for vocational education and training in rural areas or towns which consist of population of less than five lakhs . [F. No. 38/FB/2000-TPL] S. BALASUBRAMANIAN, Under Secy.