Notification No         :      267
Section(s) Referred       :        Section 295
Date of Issue          :       25/10/2004
Notification No. 267 of 2004, dt. 25th Oct., 2004

Income Tax Notification No: 267 (25-Oct-04) Income-tax (Twelfth Amendment) Rules, 2004

In exercise of the powers conferred by Section 295 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 (Twelfth Amendment) Rules, 2004.
(2) They shall come into force from the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(A) in Part II, in rule 6,-
(a) in sub-rule (5), after the second proviso, the following proviso shall be inserted, namely:-
“Provided also that the Principal Scientific Adviser to the Government of India may authorise an, officer who is not below the rank of a Deputy Secretary to issue such order, after the scientific research programme has been approved by him.”;
(b) in sub-rule (7), in clause (b), the following proviso shall be inserted, namely:-
“Provided that the officer authorised by the prescribed authority, being the Principal Scientific Adviser to the Government of India, under sub-rule (5) shall submit such report to the Director General (Income-tax Exemptions)”;
(B) in Appendix II,-
(a) in Form No. 3 CH,-
(i) for the brackets and words “(Signature of the Prescribed Authority)”, the brackets and word “(Signature)” shall be substituted;
(ii) the following Note shall be inserted at the end, namely:-
“Note: 1. In the case of a National Laboratory or the University or the Indian Institute of Technology, this Form shall be signed by the Head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be.
2. In the case of a specified person, this Form may be signed by an officer who is not below the rank of a Deputy Secretary and who has been authorised by the Principal Scientific Adviser to the Government of India to issue such order.”;
(b) in Form No. 3CJ,
(i) for the brackets and words “(Signature of the Prescribed Authority)” the brackets and words “(Signature)” shall be substituted;
(ii) the following Note shall be inserted at the end, namely:-
“Note: 1. In the case of a National Laboratory or the University or the Indian Institute of Technology, this Form shall be signed by the Head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be.
2. In case of a specified person, this Form may be signed by an officer who is not below the rank of a Deputy Secretary and who has been authorised by the Principal Scientific Adviser to the Government of India to sign
Form No. 3 CH.”.
Note: The principal rules were published vide Notification No. S.O. 969(E), dated the 26th March, 1962 and last amended by Income-tax (Eleventh Amendment) Rules, 2004 vide Notification No. S. O. 1067(E) dated 29th September, 2004.
File No.149/76/2004-TPL

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