Income-tax (First Amendment) Rules, 2000

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..... ARD OF DIRECT TAXES) NOTIFICATION NO. 11319 New Delhi, the 6th April, 2000 S.O. 352(E).- In exercise of the powers conferred by Section 295 of the Income-tax Act, 1961 (43 of 1961), .....

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..... llowing proviso shall be substituted, namely :- Provided that nothing in this sub-rule shall apply in relation to any previous year in the case of any person if his total gross receipts in the pro .....

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