The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 129] NEW DELHI, MONDAY, MARCH 15, 1976/PHALGUNA 25, 1897
Separate paging is given to this Part in order that it may be filed as a separate compilation
CENTRAL HOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
New Delhi, the 15th March 1976
S.O. 197(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 rifles further to amend the Income-tax Rules, 1962, namely—
1. These rules may be called the Income-tax (Second Amendment) Rules, 1976
2 In rule 11A of the Income-tax Rules, 1962 with effect from the 2nd day of April,
(a) in clause (i), for the figures and words "33-1/3 per cent", the figure and words "40 per cent." shall be substituted;
(b) in clause (ii), for the letters and figures "Rs 25,000", the letters and figures "Rs. 50,000" shall be substituted
[No 1255/F. No 24/FB/76-TPI]
592 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(ii)]