Income-tax (Sixth Amendment) Rules, 2002 - 105/2002 - Income Tax

Income-tax (Sixth Amendment) Rules, 2002 Notification No. S.O. 494(E), dated May 7, 2002 . 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 (Sixth Amendment) Rules, 2002. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 11K, in clause (i), after item (r), the following item shall be inserted, namely:-- "(s) relief and rehabilitation of handicapped individuals;". [Notification No. 105/F.No. 142/8/2002-TPL]