INCOME-TAX (22ND AMENDEMENT) RULES 2005

NOTIFICATION NO. 197/2005, DATED 8-9-2005

In exercise of the powers conferred under section 295 read with sub-clause(ii ) of clause (14) of section 10 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 (22nd Amendement) Rules 2005.

(2) They shall come into force on the 1st day of April, 2006.

2. In the Income-tax Rules, 1962, in Part II, in rule 2BB, in sub-rule (2), in the Table, against serial number 9, in column 2, the words and figures “for a period of more than 30 days” shall be omitted.

[F.No. 153/23/2004-TPL]

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