Income-tax (Second Amendment) Rules, 2005 - 002/2005 - Income Tax

Income-tax (Second Amendment) Rules, 2005 Notificatiion No. 2/2005, dated 7-1-2005 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, namely: 1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2005. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 7 ( i ) in the beginning portion, for the letters and word G.I.R. No., the letters P.A.N. shall be substituted; ( ii ) in paragraph 2, for the words Deputy Commissioner, the words Joint Commissioner shall be substituted; ( iii ) in paragraph 3, the words and one-half shall be omitted; ( iv ) in paragraph 5, for the words and figures sections 222 to 229, 231 and 232, the words and figures sections 222 to 227, 229 and 232 shall be substituted; ( v ) in paragraph 6, for the words and brackets Deputy Commissioner (Appeals) of Income-tax/Commissioner of Income/tax (Appeals) the words and brackets Commissioner of Income-tax (Appeals) shall be substituted ; ( vi ) in paragraph 7, for the words and brackets, Deputy Commissioner (Appeals) of Income-tax/Deputy Commissioner of Income-tax Commissioner of Income-tax (Appeals)/Chief Commissioner or Commissioner of Income-tax, the words and brackets Joint Commissioner of Income-tax/Commissioner of Income-tax (Appeals)/Chief Commissioner or Commissioner of Income-tax shall be substituted. [F.No.142/13/2004-TPL]