जिस्ट्री सं ० डी. 221
REGISTERED NO . D. 221
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II-खण्ड 3 उपखण्ड ( ii )
PART II- Section 3- Sub - section ( ii)
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 123]
नई दिल्ली , बृहस्पतिवार , जून 10 , 1965 जेष्ठ 20, 1887 No. 123)
NEW DELHI , THURSDAY , JUNE 10 , 1965 / JYAISTHA 20, 1887
इस भाग में भिन्न पृष्ट संख्या ही 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 10th June 1965
8.O. 1886. 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:-
1. These rules may be called the Income - tax ( Fifth Amendment ) Rules , 1965 .
2. In rule 112 of the Income - tax Rules , 1962 ( hereinafter referred to as the principal rules ) -
(i) in sub - rule ( 2 ) -
(a) for the words " The Commissioner " , the words " The Director of Inspec- tion or the Commissioner " shall be substituted ;
(b ) for the words " any Inspecting Assistant Commissioner or any Income- tax Officer " , the words " any Deputy Director of Inspection or any Inspecting Assistant Commissioner or any Assistant Director of Inspection or any Income- tax Officer " shall be substituted;
(c) in clause ( lil ) , for the words " the Inspecting Assistant Commissioner or the Income- tax Officer , as the case may be " , the words and brackets " the Deputy Director of Inspection or the Inspecting Assis- tant Commissioner or the Assistant Director of Inspection or the Income - tax Officer , as the case may be , ( hereinafter referred to as the authorised officer ) " shall be substituted ;
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[PART II- 566
(ii ) in sub - rules ( 3 ) , ( 4 ) , ( 5 ) , ( 6 ) and ( 7 ) , for the words " the Inspecting Assistant Commissioner or the Income- tax Officer " , wherever they occur, the words " the authorised officer " shall be substituted:
( iii) in sub -rule ( 4A ) , for the words " the Inspecting Assistant Commissioner or the Income- tax Officer , as the case may be, " and for the words "the Inspecting Assistant Commissioner or, as the case may be , the Income- tax Omcer " , the words " the authorised officer " shall be substituted;
(iv) in sub - rule ( 4B ) , for the words " Inspecting Assistant Commissioner or the Income - tax Officer , as the case may be , " , wherever they occur, the words " authorised officer " shall be substituted;
(v) in sub - rules ( 8 ) and ( 9 ) , for the words " A copy shall also be forwarded to the Commissioner " , the words , brackets and figure "A copy shall be forwarded to the Commissioner and also to the Director of Inspection where the authorisation under sub - rule ( 2 ) has been issued by him" shall be substituted;
(vi) in sub- rule ( 10 )
(a) for the words " The Inspecting Assistant Commissioner or the Income- tax Officer , as the case may be , " . the words "The authorised officer" shal be substituted ;
(b) for the words " the Inspecting Assistant Commissioner or any other Income - tax authority " , the words " the authorised officer or any other Income- tax authority " shall be substituted;
(c) for the words " A copy shall also be forwarded to the Commissioner" , the words , brackets and figure " A copy shall be forwarded to the Commissioner and also to the Director of Inspection where the authorisation under sub - rule ( 2 ) has been issued by him " shall be substituted;
(vii) in sub-rule ( 11 ) , for the words " The Inspecting Assistant Commissioner or the Income - teIncome- tax Officer , as the case may be," , the words " The autho- rised officer " shall be substituted;
(viii ) in sub - rule ( 13 ) , for the words " Inspecting Assistant Commissioner or the Income - tax Officer , as the case may be, " , wherever they occur , the words " authorised officer " shall be substituted;
(ix) in sub- rule ( 14 ) , for the words " the Commissioner" the words " Director of Inspection or the Commissioner " shall be substituted .
3. In rules 112A and 112B of the principal Rules , in sub - rule ( 1 ) , for the word , brackets , figure and letter " sub- section ( 1B) " , the word , brackets and figure " sub- section ( 5 ) " shall be substituted .
4. For Rules 112C and 112D of the principal Rules , the following rule shall be substituted, namely :-
" 112C. Release of remaining assets . Any assets or proceeds thereof which remain after the liabilities referred to in clause ( 1 ) of sub-section ( 1 ) of section 132A are discharged shall be forthwith made over or paid to the person , from whose custody the assets were seized , in the presence of two respectable witnesses . "
5. In Appendix II to the principal Rules , in Form No. 45 ,-
(1) for the words:
" the Inspecting Assistant Commissioner of Income- tax
the Income- tax Officer " , the following shall be substituted , namely :- "the Deputy Director of Inspection the Inspecting Assistant Commissioner of Income - tax
the Assistant Director of Inspection
the Income - tax Officer" ;
(11) for the brackets and words " ( name of the Inspecting Assistant Commis- sioner or the Income - tax Officer ) " , the brackets and words " ( name of the Deputy Director of Inspection or of the Inspecting Assistant Com- missioner or of the Assistant Director of Inspection or the Income- tax Officer ) " shall be substituted ;
THE GAZETTE OF INDIA EXTRAORDINARY
SHO. 3(ii) ]
367
(iii) for the words " Commissioner of Income- tax" , the following shall be substituted , namely:-
"Director of Inspection Commissioner of Income - tax" .
[ No. 45 / F.No.3 ( 5) -65 TP4 ]
G. R. HEGDE , Secy .
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1965