Income-tax (First Amendment) Rules, 2003 - 027/2003 - Income Tax

Income-tax 1 [(First Amendment)] Rules, 2003 Notification No. 27 of 2003, dt. 28th Jan., 2003 In exercise of the powers conferred by section 295 read with sub-section (4C) of section 139 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 1 [ (First Amendment) ] Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in sub-r. (1) of rule 12,- (a) in the opening portion, after the words, figure and letter sub-section (4B) , the words, figure and letter or sub-section (4C) shall be inserted; (b) after clause (d), the following clause shall be inserted, namely : (e) in the case of a person required to file a return under sub-section (4C) of section 139, be in Form No. 3A and be verified in the manner indicated therein. Note : The principal rules were published vide Notification No. S.O. 969(E), dt. the 26th March, 1962 and last amended vide 2 [ S.O. 1345(E) dt. 20th December, 2002 ] [F. No. 142/33/2002-TPL] ******** Notes 1. Corrected vide Notification No. 47 of 2003, dated 05-03-2003 before it was read as (Second Amendment) 2. Corrected vide Notification No. 47 of 2003, dated 05-03-2003 before it was read as Notification S.O. 46(E) dt. the 15th Jan.,2003.