The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 419J NEW DELHI, THURSDAY, NOVEMBER 19, 1970/KARTIKA 28, 1892
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 18th November 1970
S.O. 3769.—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. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 1970.
(2) They shall be deemed to have come into force on the 1st day of April, 1970. 2. In rule 6DD of the Income-tax Rules, 1962, for clause (i), the following clause shall be substituted, namely:—
"(j) in any other case, where the assessed satisfies the Income-tax Officer that the payment could not be made by a crossed cheque drawn on a bank or by a crossed bank draft—
(1) due to exceptional or unavoidable circumstances, or
(2) because payment in the manner aforesaid was not practicable, or would have caused genuine difficulty to the payee, having regard to the nature of, the transaction and the necessity for expeditious settlement thereof,
t%<6 THE GAZEiTlU OF INDIA EXTRAORDINARY [FART II—SEC. 3(H)]