TheGazetteof India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 498] NEW DELHI, THURSDAY, DECEMBER 18, 1975/AGRAHAYANA 27, 1897
Separate paging is given to this Part in order that It may be filed
as A separate c o m p i l a t i on
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
New Delhi, the 18th December 1975
S.O, 710(E).—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 (Fifth Amendment) Rules, 1975.
(2) They shall come into force on the 1st day of April, 1976.
2. In rule 6D of the Income-tax Rules, 1962, in sub-rule (2), in clause (b)-
(a) in sub-clause (i), for the entry "Rs. 80 per day or part thereof.", the entry "Rupees 100 per day or part thereof." shall be substituted:
(b) in sub-clause (ii), for the entry "Rs. 40 per day or part (hereof.", the entry "Rs. 50 per day or part thereof." shall be substituted.
[No. 1167/F. No. 142/57/74-TPI.]
2592 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—Sue 3(ii)]