Income-tax (Tenth Amendment) Rules, 2001 - S.O.632(E) - Income Tax

Income-tax (Tenth Amendment) Rules, 2001 NOTIFICATION NO. S.O.632(E) DATED 2-7-2001 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 (Tenth 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 rule 12, in sub-rule (1), in clause( b )-- ( a ) sub-clause ( ii ) shall be omitted ( b ) for sub-clause ( iii ), the following shall be substituted, namely:-- "( iii ) where the total income does not include any income chargeable to income-tax under the head 'Profits and gains of business or profession' be in Form No. 3 and be verified in the manner indicated therein;" 3. In Appendix II to the Income-tax Rules, 1962, Forms Nos. 2A and 2D shall be omitted. [Notification No. 200-2001-F. No. 142-4-2001-TPL]