Income-tax (2nd Amendment) Rules, 1999

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..... 61 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rule further to amend the Income-tax Rule, 1962 , namely,- 1. (1) These rules may be called the Income-tax (2 nd Amendment) Rules, 1999; (2) They shall come into force on their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 ; (a) in rule 18BBA , after sub-rule (1), the follo .....

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..... e head office at ------------------ and branches at I am/ We are satisfied that Shri/M/s--------------------has/have maintained separate accounts in respect of the profits and gains derived from the execution of a housing project awarded to the assessee on the basis of global tender which is aided by the world bank. I/We certify that all expenses, wherever incurred, for the purposes .....

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..... t visited by me/us subject to the comments given below: In my/our opinion and the best of my/our information and according to explanations given to me/us, the said accounts give a true and fair view- (i) in the case of the balance sheet, of the state of affairs of the aforesaid business as at--------------, and (ii) in the case of the profit and loss account, of the profit or loss of the .....

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