Income-tax (2nd Amendment) Rules, 2009- amends in rule 5D and 5E - Conditions under section 35(1)(ii) and 35(1)(iii)

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..... In exercise of the powers conferred by section 295 read with clauses (ii) and (iii) of sub-section (1) of section 35 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 (2nd Amendment) Rules, 2009. .....

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..... programme of research projects to be undertaken during the forthcoming year and the financial allocation for such programme"; (b) in sub-rule (5), in item (c), after the words "scientific research", the words, brackets, figure and letter "or a statement referred to in sub-rule (4A)" shall be inserted; (B) In rule 5E ,- (a) after sub-rule (4), the following sub-rule shall be inserted, namely .....

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..... le (4A)" shall be inserted; F.No.142/16/2008-TPL (Anand Kumar Kedia) Director to the Government of India Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and last amended vide number S.O. 2959(E), dated the 23.12.2008. - Notification Tax Management India - .....

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