Notification No. 105/2002-Income Tax Dated 7/5/2002

Notification No. : 105

Date of Issue : 7/5/2002

Notification No. S.O. 494(E), dated May 7, 2002.

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 (Sixth Amendment) Rules, 2002.

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

2. In the Income-tax Rules, 1962, in rule 11K, in clause (i), after item (r), the following item shall be inserted, namely:–

“(s) relief and rehabilitation of handicapped individuals;”.

[Notification No. 105/F.No. 142/8/2002-TPL]