Notification: S.O.632(E)
Section(s) Referred: s. 295
Statute: INCOME TAX
Date of Issue: 2/7/2001
Notification No. S.O. 632(E), dated 2nd July, 2001.
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 (Tenth Amendment) Rules, 2001.
(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 12, in sub-rule (1), in clause(b)–
(a) sub-clause (ii) shall be omitted
(b) for sub-clause (iii), the following shall be substituted, namely:–
“(iii) where the total income does not include any income chargeable to income-tax under the head ‘Profits and gains of business or profession’ be in Form No. 3 and be verified in the manner indicated therein;”
3. In Appendix II to the Income-tax Rules, 1962, Forms Nos. 2A and 2D shall be omitted.
[Notification No. 200/2001/F. No. 142/4/2001-TPL]
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