INCOME-TAX (FIFTH AMENDMENT) RULES, 2006

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..... Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2006. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, - (a) in rule 12, in sub-rule (1), in clause (b) (i) in the second proviso, for the words, figure and letter return in Form No. 2E : Naya Saral, the words .....

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