रजिस्ट्रो सं ० डी ० 221
REGISTERED No. D. 221
भारत राजपत्र The Gazette of India
श्रसाधारण
EXTRAORDINARY
भाग II-खण्ड 3- उपखण्ड ( ii )
'ART II- Section 3- Sub - section ( ii )
प्राधिकार में प्रकाशित
PUBLISHED BY AUTHORITY
सं० 582]
नई दिल्ली, वृहस्पतिवार , दिसम्बर 21 , 1967 / अग्रहायण 30 , 1889 No. 582 ) NEW DELHI , THURSDAY, DECEMBER 21 , 1967 / AGRAHAYANA 30 , 1889
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 21st December 1967
S.O. 4588.- 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 follow- ing rules further to amend the Income- tax Rules , 1962. namely :-
1. These rules may be called the Income - tax ( Sixth Amendment ) Rules , 1967 .
2. In the Income - tax Rules , 1962 , in rule 3 , sub - clause ( ia ) of clause ( 1 ) of the Explanation shall be re - numbered as sub - clause ( ib ) thereof , and before sub- clause (ib) as so re- numbered , the following sub - clause shall be inserted , namely : - " ( ia ) where the accommodation is provided by the Reserve Bank of India to any person employed by it , an amount equal to one - tenth of the salary due to such person in respect of the period during which the said accommodation was occupied by him during the previous year ; " .
[No. 163 / F . No. 3 ( 38 ) 67 / TPL . ] V. RAMASWAMI IYER . Secy
(1879 )
PRINTED IN INDIA BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS . NEW DELRI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1967