Income-tax (Fourth Amendment) Rules, 2005

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..... further to amend the Income-tax Rules, 1962, namely : 1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2005. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 2BB, the following rule shall be inserted, namely: 2BBA. Circumstances and conditions for the purposes of clause (19) of sectio .....

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..... ine of control; (viii) in the aid of civil power in dealing with natural calamities and rescue operations; (ix) in the aid of civil power in quelling agitation or riots or revolts by demonstrators. (2) It shall be certified by the Head of the Department where the deceased member of the armed forces (including para military forces) last served, or the service headquarters, as the case may be, th .....

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