Income-tax (11th Amendment) Rules, 2006 - 288/2006 - Income Tax

Income-tax (11th Amendment) Rules, 2006 NOTIFICATION NO. 288/2006, DATED 19-10-2006 In exercise of 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 (11th Amendment) Rules, 2006. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - ( a ) in rule 6AB, for the words, figure and letter "Form No. 3B", the words, figure and letters "Form No. 3AE" shall be substituted; ( b ) in rule 12, in sub-rule (1), - ( i ) in the opening portion, for the words, brackets, figures and letter "sub-section (4C) of section 139", the words, brackets, figures and letters "sub-section (4C) of section 139 or sub-section (4D) ofsection 139'' shall be substituted; ( ii ) in clause (e), for the words, brackets, figures and letter "sub-section (4C) of section 139", the words, brackets, figures and letters "sub-section (4C) of section 139 or sub-section (4D) of section 139'' shall be substituted; (c) In Appendix II (i) For Form No. 3A, the following Form shall be substituted, namely: Form No. 3A (ii) Form No. 3B relating to audit report under section 35D(4)/35E(6) of the Income-tax Act, 1961 shall be renumbered as Form No. 3AE.