Extraordinary Gazette of India
· Government of India
The powers conferred under sub-clause (i) of clause (b) of sub-section (2) of 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
Published 28 February 2002
Alternate rendering. This is a direct page-by-page
conversion of the PDF. It preserves the printed layout but not the
document's structure, and it is not part of the search index — the
gazette text view
is the one to read and cite.