Section(s) Referred: 80IA
Statute: INCOME TAX
Date of Issue: 7/10/1997
In exercise of the powers conferred by section 80-IA of the Income-tax Act, 1961 (43 of 1961), as amended by section 3 of the Income-tax (Amendment) Ordinance, 1997 (15 of 1997), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :–
This notification contains Amendment to Income-tax Rules, 1961 carried out on 7-10-97 not reproduced here as it is already contained in the body of the rules itself.