Income-tax (18th Amendment) Rules, 2002 - 190/2002 - Income Tax

Income-tax (18th Amendment) Rules, 2002 NOTIFICATION No.190 Dated 29th July, 2002 In exercise of powers conferred by Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (i) These rules may be called the Income-tax (18th Amendment) Rules, 2002. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 2C,- (i) in heading "B. Conditions Applicable as specified in first proviso to section 139(1)", in item (iii), for the word "telephone", the words "cellular telephone not being a wireless in local loop telephone", shall be substituted; (ii) in heading "C. Information in respect of conditions specified in first proviso to section 139(1)'', for item 3 and the entries relating thereto, the following shall be substituted, namely :- "Cellular telephone : [furnish this if you satisfy condition B(iii) above] : Cellular telephone number(s) (not being a wireless in local loop telephone) Sd/- (Batsala Jha Yadav) Under Secy. F.No.l42/10/2002-TPL Note: The Principal rules were published vide notification number S.O. 969(E) dt. 26-3-1962 and were last amended by Income-tax (17th Amendment) Rules, 2002 vide notification S.O. 783(E) dt. 23-7-2002