Notification No : 21
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 sub-section (4) of section 44AA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Incometax Rules, 1962, namely:
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1. (1) These rules may be called the Income-tax (First 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 sub-rule (5) of rule 6F,–
(a) for the words “eight years”, the words “six years” shall be substituted;
(b) the first proviso shall be omitted;
(c) in the second proviso, for the words “provided further”, the word “provided” shall be substituted.
(Sd.) Deepika Mittal,
Under Secretary to the Government of India.
[Notification No. 21/2002-F.No. 142/3/2002-TPL]