Notification No : 11
Date of Issue : 13/1/2004
Notification No. 11 of 2004, dt. 13th 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 (Fourth 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.49B, for item 8, the following item shall be substituted, namely:-
“8. Nature of collections under section 206C (Tick whichever is applicable)
Alcoholic Liquor for Human Consumption
Timber obtained under forest lease
Timber obtained by any mode other than under forest lease
Any other forest produce (not being timber)