Notification No                 :        22
Date of Issue                    :        4/2/2002
Section(s) Referred          :        s. 295
Notification No. S.O…. dated, 4th February, 2002.
In exercise of the powers conferred by section 295 read with clause (2) of section 17 and sub-section (2C) of section 192 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes
hereby makes the following rules to further amend the Income-tax Rules, 1962, namely:–

(1) These rules may be called the Income-tax (Second Amendment) Rules, 2002.
(2) They shall be deemed to have come into force on the first day of April, 2001.
2. In the Income-tax Rules, 1962, in rule 3, in sub-rule (9), after the first proviso, the following proviso shall be inserted, namely:–
“Provided further that for an employee being an employee of an airline or the Railways, the provisions of sub-rule (6) shall come into force with effect from the first day of April, 2002.”
(Sd.) Supriyo De,
Under Secretary to the Government of India.
[Notification No. 22/2002, F.No. 149/15/2002-TPL]

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