Income-tax (Second Amendment) Rules - 009/2004 - Income Tax

Income-tax (Second Amendment) Rules Notification No. 9 of 2004, dt. 12th Jan., 2004 In exercise of the powers conferred by section295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby makes the followingrules further to amend the Income-tax Rules, 1962, namely- 1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2004. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In Appendix-II to the Income-tax Rules, 1962, in Form No.16, for items 13to 17, the following items shall be substituted, namely: - "13. Rebate under Chapter VIII-A . Under section 88 (please specify) Gross Amount Qualifying Amount Tax rebate (a) Rs............. Rs............. Rs...... (b) Rs............. Rs............. (c) Rs............. Rs............. (d) Rs............. Rs............. (e) Rs............. Rs............. (f) Total [(a) to (e)] Rs............. Rs............. Rs...... II. (a) Under section 88B Rs...... (b) Under section 88C Rs...... 14. Aggregate of tax rebates at 13 above [I(f) + II(a) + II (b)] Rs...... 15. Tax payable on total income (12-14 and surcharge thereon Rs...... 16. Relief under section 89 (attach details) Rs...... 17. Tax payable (15-16) Rs...... 18. Less: (a) Tax deductedat source u/s 192(1) Rs...... (b) Tax paid by the employer on behalf of the employee u/s 192(1A) on perquisites u/s 17(2) Rs...... Rs...... 19. Tax payable/refundable (17-18) Rs...... Sd/- (Deepika Mittal) Under Secy. F.No. 142/37/2003-TPL Note : The principal rules were published vide Notification No.S.0.969(E), dated the 26 th March, 1962 and last amended by Income-tax (Twenty-Eighth Amendment) Rules, 2003 vide Notification S.O. No. 1335(E) dated 21-11-2003.