Income-tax (Tenth Amendment) Rules, 2002 - 151/2002 - Income Tax

Income-tax (Tenth Amendment) Rules, 2002 NOTIFICATION No. 151 Dated 19th June, 2002 In exercise of the powers conferred by Section 295 read with clause (10C) of Section 10 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 (Tenth Amendment) Rules, 2002. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 2BA, after clause (vii), the following clause shall be inserted namely:- "(viia) as institution, having importance throughout India or in any State or States, as the Central Government may, by notification in the Official Gazette, specify in this behalf: or." Sd/- Rahul Navin Under Secy. F.N0.142/18/2002-TPL Note: The principal rules were published vide Notification No. S.0.969(E),dated the 26th March, 1962 and last amended vide Notification 150/2002 dated the 19th June, 2002.