The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 6] NEW DELHI, THURSDAY, JANUARY 13, 1966/PAUSA 23, 1887
Separate patting 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 13th January 1966
S.O. 189.—In exercise of the powers conferred by section 295 of the Income- tax Act, 19G1 (43 of 1961). the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 19G2, namely:—
1. These rules may be called the Income-tax (Amendment) Rules, 1966.
2. In the Income-tax Rules. 1962. in rule 3, after sub-clause (I) of clause (1) of the Explanation, the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1965, namely:—
"(ia) where the accommodation is provided—
(A) by a Corporation established by a Central. State or Provincial Act. or by a company in which not less than forty per cent, of the shares are held (whether singly or taken together) by the Gov- ernment or the Reserve Bank of India or a Corporation owned by that Bank, or
I2 THE GAZETTE Ot INDIA EXTRAORDINARY [PA.T I I - S M. &(%service of Government, an amount equai to one-tenth of the f-alary due to such officer or individual, as the case may be, in respect of the period during which the said accommodation was occupied by him during the previous year;".
[No. 3/F. No. 3(44)-65/TPL.l
V. RAMASWAMI IY£JR, Secy.