Income-tax (Twentieth Amendment) Rules, 2003. - 225/2003 - Income Tax

Income-tax (Twentieth Amendment) Rules, 2003. Income Tax Notification No. 225 Dated 25th September, 2003 In exercise of powers conferred by sub-section (1) of section 295 read with sub-section (4) of Section 8ODD and sub-section (2) of Section 80U 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:- Rule 1 Short title and commencement (1) These rules may be called the Income-tax (Twentieth Amendment) Rules, 2003. (2) They shall be deemed to come into force with effect from the 1st day of April, 2003. Rule 2 Amendments in rule 11A and rule 11D In Income-tax Rules, 1962,- (a) for rule 11A, the following rule shall be substituted and shall be deemed to have been substituted, namely:- "11A. Certificate to be obtained from the medical authority for the purposes of deduction under section 8ODD and section 80U (1) For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority in the form prescribed vide notification No.16-18/97-NI.1, dated 1st June, 2001 published in the Gazette of India, Part I, Section 1 dated the 13th June, 2001 and notification No.16-18/97-NI.1, dated 18th February, 2002 published in the Gazette of India, Part I, Section 1 dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995(1 of 1996). (2) Where the condition of disability is temporary and requires reassessment after a specified period, the certificate shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires."; (b) rule 11D shall be omitted and shall be deemed to have been omitted. Note: The principal rules were published under Notification No. S.O. 969 dated 26.3.1962 which has been amended from time to time, the last such amendment was made vide notification S.O. No.1046(E) dated 12.9.2003