Notification No. 9/2004-Income Tax Dated 12/1/2004

Notification No. : 9

Date of Issue  :  12/1/2004

Notification No. 9 of 2004, dt. 12th Jan., 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 (Second Amendment) Rules, 2004.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In Appendix-II to the Income-tax Rules, 1962, in Form No.16, for items 13 to 17, the following items shall be substituted, namely: –

“13. Rebate under Chapter VIII-A

(I Under section 88 (please specify)