Income-tax (Fourth Amendment) Rules, 2003 - 075/2003 - Income Tax

Income-tax (Fourth Amendment) Rules, 2003 Notification No. 75 of 2003, dt. 1st April, 2003 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, 1962, namely: 1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2003. (2) They shall come into force from the 1st day of April, 2003. 2. In the Table to Appendix-I of the Income-tax Rules, 1962, in Part A relating to TANGIBLE ASSETS, under the heading "III. MACHINERY AND PLANT", in sub-item (3),-- ( a ) against entry ( viii ), in column 2, for the figures "80", the figures "100" shall be substituted; ( b ) against entry ( ix ), in column 2, for the figures "80", the figures "100" shall be substituted; ( c ) against entry ( x ), in column 2, for the figures "80", the figures "100" shall be substituted.