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

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 120]

NEW DELHI, MONDAY, FEBRUARY 4,2002/MAGHA15,1923

MINISTRY OF FINANCE

(Department of Revenue)

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION

New Delhi, the 4th February, 2002

INCOME-TAX

S.O.152(E).—In exercise of the powers conferred

by Section 295 read with sub-section (4) of Section 44 AA

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 (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.

[Notification No. 21/2002/F. No. 142/3/2002-TPL]

DEEPIKA MITTAL, Under Secy.

Note—The principal rules were published vide Notification

No. S.O. 969(E), dated the 26th March, 1962 and last

amended by Income-tax (Twenty-fourth Amendment)

Rules, 2001 vide Notification S.O. No. 1284(E), dated the

31st December, 2001.

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380 GI/2002