REGISTERED No. D. 221 रजिस्ट्री सं ० डी-221
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
12 JUL 1965
भाग II-- खन्न। 3 उपखण्ड ( ii )
PART II - Section 3-Sub -section ( 11 )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं 0 153]
नई दिल्ली , सो 'टार, जुई 5, 1965 अप. 14, 1887 No. 153 )
NEW DELHI , MONDAY , JULY 5 , 1965 / ASADHA 14 , 1887
इस भाण में भिम्म पृष्ठ संख्या वी जाती हैं जिससे कि यह अलग संकलन के रूप में रस्था जा सकें ।
Separate paging is given to this Part in order that it may be fired as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION .
INCOME - TAX .
New Delhi , the 2nd July 1960
S.O. 2153. 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: -
( i ) These rules may be called the income - tax ( Sixth Amendment ) Rules , 1965 .
( ii ) In rule 3A of the Income - tax Rules , 1962 , for clause ( a) , the following clause shall be substituted and shall be deemed always to have been substituted , namely: -
" ( a ) in the case of any such ship-
( i ) where the ship is acquired by the assessee at any time before the expiry of seven years from the date she was built , thirty per cent . of the actual cost of the ship to the assessee ; and
( ii) in any other case , twenty per cent . of the actual cost of the ship to the assessee ; " .
[No. 57 / F . No. 1 ( 68 ) -65/1 .. V. RAMASWAMI IYER , Secy.
( 677 )
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1965