Income-tax (Fourth Amendment) Rules, 2001 - S.O. 386(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 117 New Delhi, the 4th May, 2001 INCOME-TAX S.O. 386(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 (Fourth Amendment) Rules, 2001. (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 (o) , the following item shall be inserted, namely:- (p) establishment and running of institutions imparting education in the field of engineering and medicine in rural areas or towns which consist of population of less than 5 lakhs; . [F. No. 142/15/2001-TPL] DEEPIKA MITTAL. Under Secy.