The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 60] NEW DELHI, MONDAY, FEBRUARY 13, 1970/PHALGUNA 4, 1891
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 23rd February 1970
S.O. 719.—In exercise of the powers conferred by section 205 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. There rules may be called the Income-tax (Second Amendment) Rules, 1970.
2. In the Income-tax Rules, 1962 (herein alter referred to as the principal rules), in the Table below rule 18A, for the word "Madras" occurring in column 2 and in column 3 against Sl. No. 6, the words "Tamil Nadu" shall be substituted.
3. In rule 37 of the principal rules, to sub-rule (2A), the following proviso shall be added,n a m e l y:—
'Provided that in respect of tax deducted in cases to which item (1) of sub- clause (i) of clause (b) of sub-rule (1) of rule SO applies, the parti- culars shall be furnished in the statement relating to the quarter next following the quarter in which the deduction is made.".
4 In rule 50 of the principal rules, after clause (?), the following clause shall be inserted, namely: —
240 THE GAZETTE OF INDIA EXTTtAORDINAJtY [PAmTH—Sic 3(11)]