REGD. NO. D. L.-33004/99

The Gazette of

India

EXTRAORDINARY

PART II-Section 3-Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 1191

NEW DELHI MONDAY, FEBRUARY 4, 2002/MAGHA 15,1923

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 4th February, 2002

INCOME-TAX

S.O.151 (E).—In exercise of the powers conferred

by Section 295 read with clause (2) of Section 17 and Sub-

section (2C) of Section 192 of the Income-tax Act, 1961 (43

of 1961), the Central Board of Direct Taxes hereby makes

the following rules to further amend the Income-tax Rules,

1962,namely—

1 (1) These rules may be called the Income-tax (2nd

Amendment) Rules, 2002

(2) They shall be deemed to have come into force on

the 1st day of April, 2001.

2. In the Income-tax Rules, 1962, in rule 3, in sub-rule

(9), after the first proviso, the following proviso shall

be inserted, namely .—

"Provided further that for an employee being an

employee of an airline or the Railways, the

provisions, of sub-rule (6) shall come into force with

effect from the 1st day of April, 2002."

[Notification No. 22/2002/F.No. 149/15/2002-TPL]

SUPRIYODE, Under Secy.

Footnote : The principal rules were published under

Notification No. SO. 969 dated 26-3-1962 whichhas

been amended from time to time, the last such

amendment was made vide notification No. 21/2002

dated4-2-2002.

Printed by the Manager, Govt. of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

379 GI/2002