रजिस्ट्री सं ० ही 221
REGISTERED No. D. 221
भारत की राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग 11 - खण्ड उपखण्ड ( ii )
PART II - Section 3- Sub - section (ii )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 64]
नई दिल्ली , मंगलबार, मार्च 30 , 1965/चैत्र 9, 1887
No. 64]
NEW DELHI , TUESDAY, MARCH 30, 1965 / CHAITRA 9 , 1887
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME - TAX
New Delhi , the 30th March 1965
S.O. 1086. - 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:---
1965 . 1 These rules may be called the Income - tax ( Fourth Amendment ) Rules,
2. In the Income- tax Rules , 1962-
(1) for rule 6A , the following rule shall be substituted , namely:-
" 6A. Allowance of expenditure in certain cases .-Expenditure referred to in sub - section ( 3 ) of section 37 and incurred before the 1st day of April , 1965 shall be allowed to the full extent if such expenditure is admissible under sub - section ( 1 ) of that section." ;
( 2) rules 6B to 6D shall be omitted;
( 3 ) rule 6E shall be re - numbered as rule 6B ;
(4 ) Appendix 1A shall be omitted
[No. 26 / F . No. 1 / 141 /64 - TPL. ] V. RAMASWAMI IYER . Secy .
(319)
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1965