Income-tax (First Amendment) Rules, 2004

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..... an., 2004 In exercise of powers conferred by Sub-section (1) of Section 295 read with clause (vi) of Sub-section (2) of Section 17 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direc .....

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..... g with the words and figures "rate of 13% per annum for other loans", the words, figures, brackets and letters "concessional loan for any purpose made available to the employee or any member of his ho .....

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