Income-tax (Tenth Amendment) Rules, 2009 - Insertion of item no. 17A to the form 3CD - 36/2009 - Income Tax

Income-tax (Tenth Amendment) Rules, 2009 - Insertion of item no. 17A to the form 3CD MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi , the 13th April, 2009 INCOME-TAX S.O. 961(E) - In exercise of the powers conferred by section 295 read with section 44AB 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, 2009. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CD, after item 17, the following shall be inserted, namely :- "17A. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006." [Notification No. 36/2009/F.No. 149/86/2008 -TPL] ANAND KUMAR KEDIA, Director (TPL-III) Note: - The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 969(E), dated the 26th March, 1962 and last amended by No. S.O. 866(E), Dated 27-3-2009.